Li, J.; Sun, J.W.; Wang, H.X., and Sheng, X.L., 2020. Cost control of small and medium-sized e-commerce enterprises under trans-ocean trade mode. In: Al-Tarawneh, O. and Megahed, A. (eds.), Recent Developments of Port, Marine, and Ocean Engineering. Journal of Coastal Research, Special Issue No. 110, pp. 112–115. Coconut Creek (Florida), ISSN 0749-0208.

Trans-ocean trade mode has gradually become a new impetus for the development of China's small and medium-sized e-commerce enterprises, and improving the cost control ability of these enterprises can effectively promote their development under the business mode of trans-ocean trade. This paper analyzes the development characteristics and current situation of China's small and medium-sized e-commerce enterprises, describes and analyzes their cost control constraints, basic procedures, and the evaluation indicator system; moreover, it also summarizes the main existing problems and proposes targeted suggestions. The research finds that small and medium-sized e-commerce enterprises have the characteristics of convenience, wholeness, safety, universality, collaboration, and integration; and there are constraints such as not enough awareness for the control of logistics cost, difficulty in logistics cost accounting, and the trade-off principle, etc.; for the small and medium-sized e-commerce enterprises, there are problems in their cost control, such as inadequate accounting, and high costs of inventory, commission, product-return, and transportation; they can enhance their cost control ability from the aspects of establishing special accounting departments, strengthening product review, enhancing partner screening, and promoting information construction, etc. This paper aims to play a role in promoting the cost control and business development of small and medium-sized e-commerce enterprises under the trans-ocean trade mode.