大数据时代背景下，网络消费迅速发展，对实体零售业造成了一定冲击。电子商务高速发展以来，我国传统零售业面临着严峻挑战，亟待实现向线上、线下深度融合的“新零售”模式有效转型。但在转型过程中，成本成为影响零售企业可持续发展的重要因素，很多零售企业的采购、物流、仓储以及销售成本等都在不断增加，进而导致企业获得利润的空间越来越有限。此外，企业传统的成本管理方法落后于企业的发展速度，不能满足企业当前经营管理需求。价值链成本管理从内外部两个方面对企业活动进行分析，扩大了成本管理范畴，是适应现代企业发展需要的一种成本管理方法。因此，在“新零售”模式下通过价值链成本分析，优化企业价值链，降低企业各个环节的成本，对企业成本进行优化管理研究具有一定的现实意义。

本文基于“新零售”模式转型为研究背景，选取国内商超界龙头企业之一——永辉超市作为案例研究对象，采用实地调研法、案例分析法、比较分析法等研究方法对永辉超市价值链成本管理进行优化研究。首先，通过了解永辉超市公司基本概况，从内外部价值链两个方面对永辉超市成本管理现状进行分析，其中内部价值链包括：采购与加工、物流与仓储、销售与售后及人力资源；外部价值链包括：供应商关系和消费者关系。其次，根据内外部价值链成本管理现状，探明各环节成本管理存在的问题，发现内部价值链中采购计划制定不合理、物流仓储体系建设成本高、线上线下业务融合不充分、新型复合型技术人才缺乏等问题；外部价值链中表现出与供应商关系不紧密、消费者满意程度不高、信息化程度低、售后服务机制不健全的问题。再次，根据价值链各环节成本管理问题，制定出“新零售”模式下永辉超市价值链成本管理优化方案，包括削减采购团队、优化采购模式、加强物流体系建设、应用WCS信息化仓储系统、完善信息化平台建设以及加强消费者满意度等。最后，提出“新零售”模式下永辉超市实施价值链成本管理优化方案的保障措施包括：提高全员参与成本管理意识、建立价值链成本管理信息支持平台、建立战略合作联盟与信息共享平台等。

In the context of the big data era, the rapid development of online consumption has caused a certain impact on the physical retail industry. Since the rapid development of e-commerce, China's traditional retail industry is facing serious challenges, and it is urgent to realize the effective transformation to the "new retail" model with the deep integration of online and offline. However, in the process of transformation, cost has become an important factor affecting the sustainable development of retail enterprises, and the procurement, logistics, storage and sales costs of many retail enterprises are increasing, which leads to more and more limited space for enterprises to gain profits. In addition, the traditional cost management methods of enterprises are lagging behind the development speed of enterprises and cannot meet the current business management needs of enterprises. Value chain cost management analyzes enterprise activities from both internal and external aspects, and expands the scope of cost management, which is a cost management method to meet the development needs of modern enterprises. Therefore, in the "new retail" model, it is of practical significance to optimize the enterprise value chain through value chain cost analysis, reduce the cost of each link of the enterprise, and optimize the management of enterprise costs.

This paper takes the transformation of the "new retail" model as the research background, and selects one of the leading enterprises in the domestic supermarket sector -Yonghui Supermarket as the case study object, and adopts field research method, case study method, comparative analysis method and other research methods to optimize the value chain cost management of Yong hui Supermarket. To optimize the value chain cost management of Yong hui Supermarket, we use field research, case study method and comparative analysis method. Firstly, we analyze the current situation of cost management of Yonghui Supermarket from two aspects of internal and external value chain by understanding the basic profile of Yong hui Supermarket, including internal value chain: purchasing and processing, logistics and storage, sales and after-sales, and human resources; external value chain includes: supplier relationship and consumer relationship. Secondly, according to the current situation of cost management of internal and external value chains, the problems of cost management in each link are identified, and it is found that the internal value chain includes unreasonable procurement plan, high cost of logistics and warehousing system construction, insufficient integration of online and offline business, and lack of new composite technical talents; the external value chain shows the problems of poor relationship with suppliers, low consumer satisfaction, low information, and inadequate after-sales service mechanism. The external value chain shows the problems of poor relationship with suppliers, low consumer satisfaction, low information and unsound after-sale service mechanism. Again, according to the cost management problems in each link of the value chain, the optimization plan of the value chain cost management of Yonghui Supermarket under the "new retail" model is formulated, including reducing the procurement team, optimizing the procurement mode, strengthening the construction of the logistics system, applying the WCS informatization storage system, improving the construction of the informatization platform, and enhancing consumer satisfaction. Finally, we suggest that the guarantee measures for implementing the value chain cost management optimization plan of Yonghui Supermarket under the "new retail" model include: improving the awareness of all employees in cost management, establishing a value chain cost management information support platform, and establishing a strategic cooperation alliance and information sharing platform.

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