战略管理会计在电商行业中的应用研究

Research on the Application of Strategic Management Accounting in E-Commerce Industry

摘要: 在数字化转型浪潮驱动下，B2C电商行业的竞争焦点已从单一的价格竞争转向涵盖运营效率、成本控制及战略协同等要素的综合实力较量。竞争态势的升级倒逼企业寻求进步，传统管理会计已难以满足企业战略决策需求，而战略管理会计通过整合财务与非财务信息、解析内外部环境，成为电商企业构筑核心竞争力的关键支撑。本文聚焦于电商行业结合行业实践，深入探讨战略管理会计在电商行业中的应用。剖析其如何通过战略管理会计工具实现价值链优化和降本增效，并针对现存问题提出优化路径。通过本研究，不仅可以拓展战略管理会计理论在数字经济领域的应用边界，还能为电商行业有效运用战略管理会计提供理论支撑与实践指导。

Abstract: Driven by the wave of digital transformation, the competitive focus of the B2C e-commerce industry has shifted from a single price competition to a comprehensive strength contest covering operational efficiency, cost control and strategic coordination. The upgrading of the competitive situation forces enterprises to seek progress, and traditional management accounting has been unable to meet the strategic decision-making needs of enterprises. Strategic management accounting has become the key support for e-commerce enterprises to build their core competitiveness by integrating financial and non-financial information and analyzing the internal and external environment. This paper focuses on the e-commerce industry combined with industry practice, and deeply discusses the application of strategic management accounting in the e-commerce industry. This paper analyzes how to optimize the value chain, reduce costs and increase efficiency through strategic management accounting tools, and puts forward the optimization path in view of the existing problems. Through this study, we can not only expand the application boundary of strategic management accounting theory in the field of digital economy, but also provide theoretical support and practical guidance for the effective use of strategic management accounting in the e-commerce industry.