数字化转型下零售企业价值链战略成本管理研究——以三只松鼠为例

Research on Strategic Cost Management of Retail Enterprise Value Chain under Digital Transformation—A Case Study of Three Squirrels

摘要: 在数字化转型持续推进的当下，零售业需要找到新的方式在竞争中取得成本优势。战略成本管理作为一种重要的管理理念，可以帮助企业实现长期的竞争优势。基于以上背景，本研究旨在以三只松鼠为例，从战略定位、价值链和战略成本动因三方面对三只松鼠的战略成本管理进行分析，针对其中仍然存在的问题，给出改进措施与优化方案，期望帮助更多零售企业提升面对当前环境的竞争力与适应力。

Abstract: Against the background of continuous advancement in digital transformation, the retail industry needs to find new approaches to achieve cost advantages in competition. As an important management concept, strategic cost management can help enterprises gain long-term competitive advantages. Based on the above background, this study takes Three Squirrels as an example to analyze its strategic cost management from three dimensions: strategic positioning, value chain and strategic cost drivers. In view of the existing problems, this paper puts forward improvement measures and optimization schemes, hoping to help more retail enterprises enhance their competitiveness and adaptability in the current environment.