活动成本法在电商企业成本管理中的应用——以1号店为例

Application of Activity Cost Method in Cost Management of E-Commerce Enterprises—A Case Study of No. 1 Store

摘要: 传统成本核算方法因无法准确分配间接成本而影响了决策有效性。活动成本法作为一种精确的成本分配与资源管理方法，能够克服这些局限性。以1号店为例，本文探讨了活动成本法在电商企业中的应用，分析了其对成本管理的提升作用。1号店通过活动成本法优化了仓储、物流和营销成本，成功降低了运营成本，提高了盈利能力。研究表明，活动成本法不仅提升了成本核算的准确性，还为决策提供了有力支持，有效增强了企业的成本控制能力，减少了不必要的支出，对电商企业的成本管理具有重要意义。

Abstract: The traditional cost accounting method has affected the effectiveness of decision-making due to its inability to accurately allocate indirect costs. As a precise cost allocation and resource management method, activity-based costing can overcome these limitations. Taking No. 1 Store as an example, this article explores the application of activity-based costing in e-commerce enterprises and analyzes its role in improving cost management. No. 1 Store has optimized its warehousing, logistics, and marketing costs through the activity-based costing method, successfully reducing operating costs and improving profitability. Research has shown that activity-based costing not only improves the accuracy of cost accounting, but also provides strong support for decision-making, effectively enhances the cost control ability of enterprises, reduces unnecessary expenses, and is of great significance for cost management of e-commerce enterprises.