柔性成本管理视角下电商企业成本控制新思路研究
Research on New Ideas of Cost Control in E-Commerce Enterprises from the Perspective of Flexible Cost Management

柔性成本管理作为一种新兴的管理模式，通过灵活调整资源配置和优化运营流程，能够有效应对市场波动和复杂环境。分析了电商企业成本控制中的问题，提出柔性成本管理具备提高成本管理灵活性、为决策提供参考、减少不必要的项目支出、实现资源最大化利用等优势。站在柔性成本管理视角下提出以数据为驱动的动态管理、引入智能化成本预测模型、以市场需求为参照控制预算和参考既往经验精细资源配置等成本控制策略，希望对电商企业成本控制效果优化提供参考。
Flexible cost management, as an emerging management model, can effectively respond to market fluctuations and complex environments by flexibly adjusting resource allocation and optimizing operational processes. Analyze the problems in cost control of e-commerce enterprises, and propose that flexible cost management has the advantages of improving cost management flexibility, providing reference for decision-making, reducing unnecessary project expenditures, and achieving maximum resource utilization. From the perspective of flexible cost management, we propose cost control strategies such as data-driven dynamic management, introduction of intelligent cost prediction models, budget control based on market demand, and fine resource allocation based on past experience. We hope to provide reference for optimizing the cost control effect of e-commerce enterprises.