业财融合视角下电商企业成本控制研究

Research on Cost Control of E-Commerce Enterprises from the Perspective of Business-Finance Integration

摘要: 业财融合是企业管理变革的重要方向，对电商企业成本控制具有关键作用。本文在梳理业财融合、供应链协同、成本控制相关理论的基础上，构建了业财融合作用于电商成本控制的分析框架。研究发现：业财融合通过信息共享机制降低信息不对称成本、流程协同机制提高运营效率、数据贯通机制实现精准成本归集、预算联动机制强化事前成本控制，四个机制共同作用形成成本优化的综合效应。然而，当前电商企业在成本控制过程中仍存在业财信息孤岛、流程脱节、预算分离、人员能力不足等问题。基于此，本文从制度、流程、数据、组织四个维度提出电商企业推进业财融合、优化成本控制的实施路径。研究结论为电商企业降本增效提供了理论参考与实践启示。

Abstract: The integration of business and finance is an important direction for enterprise management transformation and plays a key role in cost control for e-commerce enterprises. Based on a review of relevant theories including business-finance integration, supply chain collaboration, and cost control, this paper constructs an analytical framework for how business-finance integration affects cost control in e-commerce. The study finds that business-finance integration contributes to cost control through four mechanisms: the information sharing mechanism reduces information asymmetry costs; the process collaboration mechanism improves operational efficiency; the data integration mechanism enables precise cost allocation; and the budget linkage mechanism strengthens ex-ante cost control. These four mechanisms work together to form a comprehensive cost optimization effect. However, current e-commerce enterprises still face problems in the cost control process, such as isolated business and financial information, decoupled processes, separated budget management, and insufficient personnel capabilities. Based on this, this paper proposes implementation pathways for e-commerce enterprises to promote business-finance integration and optimize cost control from four dimensions: systems, processes, data, and organization. The research conclusions provide theoretical references and practical insights for e-commerce enterprises to reduce costs and improve efficiency.