摘要
电商企业在快速发展的同时,也面临着很多问题,成本控制是其面临的重要问题之一。论文从电商企业成本控制方面面临的问题出发,结合管理会计理念,提出适应电商企业发展的成本控制体系建设策略,为电商企业提高经济效益,并长足发展保驾护航。
With the rapid development of e-commerce enterprises,they are also facing many problems.Cost control is one of the most important problems.This paper starts from the problems faced by e-commerce enterprises in cost control combined with the concept of management accounting and puts forward the construction strategy of cost control system to adapt to the development of e-commerce enterprises,so as to improve the economic benefits of e-commerce enterprises and escort their rapid development.
作者
柏海燕
BAI Hai-yan(Shandong Vocational College of Economy and Trade,Weifang 261011,China;South Korea Shinhan University,Seoul 11655,South Korea)
出处
《中小企业管理与科技》
2020年第31期27-28,共2页
Management & Technology of SME
基金
2020年度潍坊市社会科学规划重点研究课题会计专项研究课题“大数据背景下管理会计在潍坊电商企业中的应用研究”的阶段性成果(主持人:柏海燕)。
关键词
电商企业
管理会计
成本控制
e-commerce enterprises
management accounting
cost control
