随着“大智移云”时代的到来，大数据、智能化、移动互联网和云计算等信息技术交融渗透，大大改变了我们的生活，人们的购物方式逐渐由线下转向线上，传统的零售企业逐渐被新型的电商零售企业取代。但是传统的成本管理方法已经难以适应新型零售电商企业的业务形态，因此在研究相关企业的成本管理问题时，需要站在企业战略目标的高度，结合企业内外部价值链来进行全面分析。

本文以价值链管理理论为研究依据，研究了零售电商企业J公司的成本管理情况。首先介绍了零售电商行业的现状与J公司的基本情况，接下来分析了价值链管理的重点环节：采购环节、仓储物流环节、销售环节、供应商环节、客户环节的成本管理情况与问题，并运用零售电商行业内的其他公司进行对比分析，最后分析了该公司成本管理存在的问题，为该公司成本管理提出进一步优化建议。

本研究可以为J公司进一步加强基于内外部价值链的成本管理提供优化建议，同时对相关零售电商企业基于价值链进行成本管理具有一定的参考价值。

With the coming era of intelligence, information technology such as Big Data, intelligentization, mobile Internet and cloud computing has blended and infiltrated, greatly changing people's lives. Ways of shopping are gradually changing from offline to online. the traditional retail enterprises are gradually replaced by new e-commerce retail enterprises. However, the traditional cost management methods have been difficult to adapt to the business models of emerging enterprises, so when studying the cost management of related enterprises, we need to stand on the height of enterprise strategic objectives, combined with the enterprises internal and external value chains to conduct a comprehensive analysis.

Based on the theory of value chain management, this paper studies the cost management of Retail e-commerce Enterprise-J Company. Firstly, it introduces the present situation of retail e-commerce industry and the basic situation of J Company, then analyzed the situations and problems of key link of value chain management: purchasing link, warehousing logistics link, sales link, supplier link and customer link and use other companies for comparative analysis. Finally, this paper analyses the problems of this company on cost management and provides optimization suggestions.

This study can provide suggestions for J company to further strengthen the cost management based on internal and external value chain, and has some reference value for related retail e-commerce enterprises to conduct cost management based on value chain.