Author(s)

Yan Zuo ¹

Affiliation(s)

¹ College of Accounting, Zhanjiang Science and Technology College, Zhanjiang, 524094, Guangdong, China

Corresponding Author

Yan Zuo

ABSTRACT

In the era of digital economy, the application of digital technology using value chain analysis tools to optimize the cost management of intelligent logistics enterprises can reduce the development cost of logistics enterprises and realize the high-quality development of logistics enterprises. With the deepening of the supply-side structural reform, the current logistics enterprise development mode changes, the traditional logistics management mode and the modern logistics development mode conflict between the new development situation needs to strengthen the value chain management of the logistics enterprise, improve the efficiency of logistics operation, therefore, the development mode of the intelligent logistics enterprise has attracted the attention of the relevant scholars. This paper takes enterprise A as an example, outlines the development mode of the logistics enterprise, analyzes in depth the problems encountered in the external value chain cost management of the enterprise, and puts forward the optimization of the enterprise value chain cost management related suggestions on this basis, aiming at promoting the sustainable development of the intelligent logistics enterprise.

KEYWORDS

Smart Logistics; Value Chain; Cost Management; Digital Technology

CITE THIS PAPER

Yan Zuo, Research on the Cost Management of the Value Chain of Smart Logistics Enterprises from the Perspective of the Digital Economy. Accounting and Corporate Management (2025) Vol. 7: 68-75. DOI: http://dx.doi.org/10.23977/acccm.2025.070209.

REFERENCES

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[2] Ma Yefei. Optimization Measures for Cost Management of Logistics Enterprises Based on Value Chain in the Digital Age: A Case Study of Logistics Company A. Enterprise Reform and Management, 2022, (14): 63-65
[3] Xie Hehe. Research on Value Chain Cost Management of Intelligent Logistics Enterprises in the Background of Digital Economy--Taking S Company as an Example [D]. Hangzhou University of Electronic Science and Technology, 2021.
[4] Lin Xiaozhong, Han Tianxing. Research on the construction of intelligent logistics system for supply chain enterprises[J]. Logistics Science and Technology, 2019, 42(4): 3.
[5] Tian Yu. Analysis of value chain cost management of intelligent logistics enterprises in the era of digital economy[J]. Logistics Engineering and Management, 2024, 46(4): 108-111.
[6] Wang Lin, Yao Zhenghai. Research on the development of intelligent logistics in China led by digital economy[J]. Reform and Opening, 2025, 03: 27.
[7] Zhou Hui. Research on the Path of Intelligent Logistics Development under the Background of Digital Economy[J]. Modern Business Research, 2024, (11): 5-7.

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