基于价值链视角下直播电商的成本结构变革研究

Research on the Cost Structure Change of Live Streaming E-Commerce from the Perspective of Value Chain

摘要: 直播电商作为数字经济时代的新兴商业模式，深刻地重塑了传统零售业的价值创造与传递路径。其独特的业务流程导致企业成本结构发生了颠覆性变革，传统的企业管理体系在价值计量、资源配置及绩效评价等方面面临严峻挑战。本文基于价值链理论，首先解构了直播电商的核心业务活动，识别出其区别于传统电商的关键价值环节。在此基础上，深入分析了直播电商“人、货、场”要素重构所引致的成本范式演进，其核心特征表现为成本重心的资本形态转移、成本性态的动态柔性化以及成本边界的生态网络化。最后，针对这一范式演进，本文从企业管理的宏观视角，探讨了企业在价值计量逻辑、资源配置机制以及战略绩效评价体系等方面所需的系统性重塑，旨在为电商经济背景下企业的管理变革与战略决策提供理论参考。

Abstract: As an emerging business model in the digital economy era, live streaming e-commerce has profoundly reshaped the value creation and transmission path of the traditional retail industry. Its unique business process has led to disruptive changes in the cost structure of enterprises, and the traditional enterprise management system faces severe challenges in value measurement, resource allocation and performance evaluation. Based on the value chain theory, this paper first deconstructs the core business activities of live streaming e-commerce and identifies the key value links that distinguish it from traditional e-commerce. On this basis, this paper deeply analyzes the evolution of the cost paradigm caused by the reconstruction of the “people, goods, and field” elements of live broadcast e-commerce, and its core characteristics are the transfer of capital form of the cost center of gravity, the dynamic flexibility of cost characteristics, and the ecological networking of cost boundaries. Finally, in view of this paradigm evolution, this paper discusses the systematic reshaping of enterprises in terms of value measurement logic, resource allocation mechanism and strategic performance evaluation system from the macro perspective of enterprise management, aiming to provide theoretical reference for enterprise management reform and strategic decision-making in the context of e-commerce economy.