管理会计在企业战略实施中的应用与优化路径——以京东商城为例
Application and Optimization Path of Management Accounting in Enterprise Strategy Implementation—A Case Study of JD.com

当前企业战略实施面临越来越复杂的市场环境。管理会计作为现代企业管理中的重要工具，其涵盖了成本控制、资源配置、绩效评估和风险管理等多方面内容，在战略执行中具有关键作用。本文以京东商城为例，分析京东在财务管理、供应链成本控制和风险管理等方面的情况，提出了加强成本控制、优化资源配置、提升绩效评估与决策支持、强化供应链管理与风险预测等策略，希望对京东管理会计体系完善提供参考，助力京东战略目标的进一步落地。
The implementation of current corporate strategies is facing an increasingly complex market environment. Management accounting, as an important tool in modern enterprise management, covers various aspects such as cost control, resource allocation, performance evaluation, and risk management, and plays a crucial role in strategic execution. This article takes JD.com as an example to analyze its situation in financial management, supply chain cost control, and risk management. It proposes strategies to strengthen cost control, optimize resource allocation, enhance performance evaluation and decision support, strengthen supply chain management and risk prediction, and hopes to provide reference for the improvement of JD’s management accounting system and help further implement JD’s strategic goals.