大数据技术在电商企业成本精细化核算中的应用实践与效果评估

Application and Effectiveness Evaluation of Big Data Technology in Refined Cost Accounting for E-Commerce Enterprises

摘要: 在数字经济背景下，电商企业面临多平台运营、供应链复杂化等挑战，传统成本核算模式难以适应快速变化的市场环境。本文基于行业实践案例，系统分析大数据技术在供应链优化、财务自动化、运营管控等关键环节的应用路径，并构建涵盖财务、运营、风险三个维度的效果评估体系。研究表明，大数据技术能显著提升运营效率、降低综合成本、增强风险管控能力，并推动成本管理向战略价值创造转型。最后，本文提出阶段化实施路径与未来技术融合方向，以期为电商企业数字化转型提供参考。

Abstract: Under the digital economy, e-commerce enterprises face challenges such as multi-platform operations and increasingly complex supply chains, where traditional cost accounting models struggle to keep pace with rapidly changing market conditions. Based on industry case studies, this paper systematically analyzes the application pathways of big data technology in key areas including supply chain optimization, financial automation, and operational control, and constructs an evaluation framework covering financial, operational, and risk dimensions. The research demonstrates that big data technology significantly enhances operational efficiency, reduces overall costs, strengthens risk management, and promotes the transformation of cost management toward strategic value creation. Finally, the paper proposes a phased implementation roadmap and future technology integration directions, aiming to provide insights for the digital transformation of e-commerce enterprises.