Research on E-Commerce Transaction Cost-Benefit Characteristics and Evaluation Approaches

Abstract: The E-commerce economy has become one of the issues in the economic growth for recent years due to many problems to be solved urgently in E-commerce accounting theory and method. The research of evaluation method of economic benefits has been one of the most important content in management theory and methods. Modern manufacturing enterprises and service enterprises are implementing actively in E-commerce strategy, and actively respond to the challenges of the network economy. Evaluate of the economic benefits of E-commerce has theoretical and practical significance in making investment and operating decisions. Because of network externalities and increasing marginal return regulation, the model of E-commerce transaction cost - benefit accounting is different from that of the traditional manufacture and commercial enterprises. This paper studied E-commerce transaction cost - benefit evaluation theory and methods of research by using traditional economic accounting theory and methods and the evaluation principles and methods for cost evaluation, benefit evaluation of combinations, based on this basis transaction costs - the break-even evaluation effective and comprehensive index evaluation method. And this study proposed a specific evaluation model and measurements methods.