基于供应链视角的电商企业物流成本控制研究——以A公司为例

Research on Logistics Cost Control of E-Commerce Enterprises Based on Supply Chain Perspective—Taking Company A as an Example

摘要: 电商企业的迅速发展使交易方式变得更加数字化、便捷化，使其不仅要在国内市场竞争，还须在国际市场中竞争。这要求企业必须优化供应链、降低成本，以维持竞争力。供应链和物流成本控制是企业成本控制中的重要组成部分，有效的物流成本控制可以大幅度地提高企业的核心竞争力和盈利能力。文章以电商企业物流成本控制为研究出发点，整理案例企业2019~2023年公布的年报和官网各项报告，从供应链视角出发，结合核心竞争力理论，分析案例企业的物流环节成本控制存在的问题。研究发现，案例公司存在采购成本居高不下、逆向物流成本膨胀等问题，并据此提出针对该案例企业物流成本控制的优化措施。

Abstract: The rapid development of e-commerce businesses has made transactions more digital and convenient, and companies must compete not only in the domestic market but also in the international market. This requires enterprises to optimise their supply chains and reduce costs in order to remain competitive. Supply chain and logistics cost control is an important part of enterprise cost control. Effective logistics cost control can substantially improve the core competitiveness and profitability of an enterprise. This paper takes the logistics cost control of e-commerce enterprises as the starting point of the study, collates the annual reports published by the case company in 2019-2023 and the various reports on the official website. The supply chain perspective is further combined with the core competitiveness theory to analyse the problems of cost control in the logistics link of the case company. It is found that the procurement cost of the case company remains high and the reverse logistics cost is inflated. Finally, the optimisation measures of the case company on logistics cost control are proposed.