基于会计信息的电商企业成本控制与营销策略优化研究

Research on Cost Control and Marketing Strategy Optimization for E-Commerce Enterprises Based on Accounting Information

摘要: 随着数字经济快速发展，电商企业竞争日益激烈，成本控制与营销策略优化成为企业提升竞争力的关键。本文以价值链分析理论这一管理会计核心理论为基础，构建“会计信息–成本动因–营销活动–企业绩效”的整合分析框架，系统剖析财务报表信息、成本相关信息、销售与客户信息三大会计信息构成要素，结合《2024中国电商行业成本管理白皮书》《2023电商数据管理效率报告》等权威数据及14篇核心文献证据，深入探讨电商企业利用会计信息进行成本控制时存在的应用不充分、解读不足、反馈滞后三大核心问题。在此基础上，提出针对性营销优化策略：通过整合多平台会计信息构建包含具体指标的营销投入回报率(ROI)测算模型，依托价值链各环节成本动因分析实现全面成本控制，强化会计信息实时反馈并设计包含关键指标的成本预警与快速响应机制。研究表明，依托价值链分析理论充分整合应用会计信息、深度解读成本动因、实时反馈经营动态，可帮助电商企业精准核算全价值链成本、实现系统性成本管控，推动营销策略与成本控制协同优化，为电商企业可持续经营提供理论支撑与实践参考。

Abstract: With the rapid development of the digital economy, the competition among e-commerce enterprises has become increasingly fierce, and cost control and marketing strategy optimization have become the key to enhancing the competitiveness of enterprises. Taking value chain analysis theory, a core theory of management accounting, as the foundation, this paper constructs an integrated analysis framework of “accounting information-cost drivers-marketing activities-enterprise performance”, systematically analyzes the three constituent elements of accounting information including financial statement information, cost-related information, and sales & customer information. Combined with authoritative data such as the “2024 China E-Commerce Industry Cost Management White Paper” and the “2023 E-Commerce Data Management Efficiency Report”, as well as evidence from 14 core literatures, this paper deeply explores the three core problems existing in e-commerce enterprises’ use of accounting information for cost control: insufficient application, inadequate interpretation, and delayed feedback. On this basis, targeted marketing optimization strategies are proposed: constructing a marketing Return on Investment (ROI) measurement model with specific indicators by integrating accounting information from multiple platforms, realizing comprehensive cost control through the analysis of cost drivers in each link of the value chain, and strengthening real-time feedback of accounting information to design a cost early warning and rapid response mechanism with key indicators. The research shows that relying on value chain analysis theory to fully integrate and apply accounting information, deeply interpret cost drivers, and feedback operational dynamics in real time can help e-commerce enterprises accurately calculate the full value chain costs, achieve systematic cost control, promote the coordinated optimization of marketing strategies and cost control, and provide theoretical support and practical reference for the sustainable operation of e-commerce enterprises.