%0 Journal Article %T 供应链视角下的零售企业成本控制研究
Research on Cost Control of Retail Enterprises from the Perspective of Supply Chain %A 王婉 %J Operations Research and Fuzziology %P 301-309 %@ 2163-1530 %D 2025 %I Hans Publishing %R 10.12677/orf.2025.151028 %X 电子商务因互联网技术的不断进步应运而生，然后迅速地在世界范围内蔓延开来。虽然电子商务在我国起步较晚但是它的发展还是比较迅速的，对我国国民经济来说，电子商务俨然已经逐渐发展成为重要的推动力与增长点。大量的线下实体公司加入到电子商务的行业中，市场的竞争变得越来越激烈。电子商务公司之间不单单只是商品质量、商品价格以及服务等之间的竞争，很有必要从供应链的视角对公司的成本控制进行研究。把研究的目标定为京东集团，运用供应链方面的一些原理，从供应链的内部和外部两个方面来着重分析京东集团的成本管理现状，对其供应链成本管理的效果进行科学合理的评价，指出现有的问题。通过调查发现京东集团的营业收入中采购成本所占的比重逐年降低、营业收入中运营成本所占的比重明显低于其他同行的零售企业，然而消费者较高的满意度，又说明了京东在成本控制上的优势，但是，营业收入中采购成本占有较高的比重，庞大的运营支出并且伴随着结构的不合理、没有分析客户的维系成本、较高的客户维系成本等的问题依然存在。
E-commerce arises at the historic moment because of the continuous progress of Internet technology, and then spreads rapidly in the world. Although e-commerce started late in China, its development is still relatively rapid, for China’s national economy, e-commerce has gradually developed into an important driving force and growth point. A large number of offline entity companies have joined the e-commerce industry, and the market competition is becoming more and more fierce. E-commerce companies are not only competing with each other in product quality, price and service. It is necessary to study the cost control of companies from the perspective of supply chain. The target of the study is Jingdong Group, using some principles of supply chain, from the internal and external aspects of the supply chain to focus on the analysis of Jingdong Group’s cost management status, the effect of its supply chain cost management scientific and reasonable evaluation, and point out the existing problems. Through the survey, it is found that Jingdong group’s revenue in the proportion of purchase cost decreased year by year, the proportion of operating costs in operating income is significantly lower than other retail enterprise, however, the higher consumer satisfaction illustrates the Jingdong advantage on cost control; however, the high proportion of the purchase cost in the operating income, huge operating expenses accompanied by unreasonable structure, no analysis of customer retention costs, high customer retention costs and other problems still exist. %K 供应链， %K 零售企业， %K 成本控制， %K 京东
Supply Chain %K Cost Control %K Retail Business %K Jingdong %U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=107237