本文从价值链角度对苏宁易购企业部分环节的成本管理进行研究探索。首先从企

This article studies and explores the cost management of some links of Suning Tesco from the perspective of value chain. Firstly, it analyzes the current status of the enterprise's cost management from the aspects of the enterprise's raw material procurement costs, logistics and storage costs, etc., and then analyzes the problems in Suning's e-commerce cost management in detail and puts forward related improvement suggestions. Helps to improve the Suning Tesco cost management level and achieve sustainable development of the enterprise. Suning Tesco ’s experience in value chain cost management has a good learning and reference value for other e-commerce companies, and it has certain reference significance for the development of the industry. It provides a new paradigm for the cost management of modern e-commerce companies. It also provides corresponding reference for the transformation and development of traditional retail enterprises.

本文从价值链角度对苏宁易购企业部分环节的成本管理进行研究探索。首先从企业的原材料采购费用、物流仓储成本等环节分析企业成本管理现状，然后详细分析了苏宁易购成本管理中存在的问题，并提出相关的改进建议。有助于提高苏宁易购成本管理水平，实现企业的可持续发展。苏宁易购在价值链成本管理方面的经验，对其他电商企业具有很好的学习和参考价值，对行业发展有一定的借鉴意义，为现代电子商务企业的成本管理提供了新的范式，同时也为传统零售企业的转型发展提供了相应的参考。

From the perspective of value chain, this paper studies the cost management of some links of Suning e-commerce. First of all, this paper analyzes the current situation of cost management from the aspects of raw material purchase cost, logistics and storage cost, and then analyzes the existing problems in Suning e-procurement cost management in detail, and puts forward relevant improvement suggestions. It is helpful to improve the cost management level of Suning e-commerce and realize the sustainable development of the enterprise. Suning e-commerce's experience in value chain cost management has a good learning and reference value for other e-commerce enterprises, a certain reference value for the development of the industry, a new paradigm for the cost management of modern e-commerce enterprises, and a corresponding reference for the transformation and development of traditional retail enterprises.<br>