财务视角下苏宁的云商模式研究

发布时间：2018-04-20 02:03

本文选题：苏宁 + 财务视角　；参考：《兰州财经大学》2016年硕士论文

【摘要】：近几年,中国的零售业发展多以电子商务的线上销售为主体,各大行业之间的竞争也由最初的实体店演变为互联网零售,实体门店的经营遇到了前所未有的瓶颈。苏宁、国美等一些以零售业为主体的大型企业,纷纷改变自身的策略以保持企业的持续发展能力。苏宁作为零售业发展的巨头,与其他的电子商务发展不同的是其有6000多家实体门店,另外苏宁在2013年率先实行的云商模式完美的解决了实体店与线上销售之间的矛盾,该模式也将开启零售业的新气象。国内外关于商业模式更多的是其与盈利能力及财务绩效的理论研究,在财务视角下的案例研究并不多,近年的研究表明企业商业模式的制定应该与其财务状况紧密结合。为了更加深入的研究财务视角下的商业模式的实行状况,本文以苏宁的云商模式为案例,选取其2010-2015年的财务数据以及云商模式的相关资料进行研究,主要内容如下:首先通过对国内外对商业模式的文献研究,明确商业模式的定义以及构成要素。其次,在文献研究的基础上,结合苏宁的具体案例进行案例研究。分析苏宁的云商模式构成,明确新模式实行前后财务状况的变化,从而把财务视角下的商业模式研究分为盈利能力、现金创造及偿债能力、风险控制能力及持续成长能力四个方面的指标进行。最后,结合案例研究,将苏宁的发展分为实行云商模式之前和之后两个阶段进行对比,分析可知企业的云商模式制定及实施前后的财务状况变动较大,2013年实行之后,云商模式虽然为企业的持续发展带来更多的盈利,但是该模式的实行使企业的投资增加,其发展在风险和现金流方面均存在一定的问题,针对这些问题提出合理的建议。本文研究的主要贡献是将财务视角下的商业模式研究指标体系应用于苏宁的实际案例中,针对云商模式整体在变更前后的财务状况进行具体分析,并且提出相应的建议。但由于本文仅仅将该指标应用于特定的案例中,未能全面的考虑企业的商业模式变更所有的影响因素,希望在后续的研究中可以综合考虑各方面的情况,更加客观的反映其商业模式的应用。
[Abstract]:In recent years, the development of retail business in China is mainly based on the online sales of e-commerce, and the competition among the major industries has also evolved from the initial physical stores to Internet retailing, and the operation of physical stores has encountered unprecedented bottlenecks. Su Ning, Gome and other large retailing enterprises have changed their strategies to maintain their sustainable development ability. Su Ning, as a retail giant, is different from other e-commerce development in that it has more than 6000 physical stores. In addition, the cloud business model, which was first implemented by Su Ning in 2013, perfectly resolves the contradiction between physical stores and online sales. This model will also open a new atmosphere in the retail industry. At home and abroad more about the business model and profitability and financial performance of the theoretical research, in the financial perspective of the case study is not many, recent studies show that the establishment of business models should be closely combined with its financial situation. In order to study the implementation of business model from the perspective of finance, this paper takes Su Ning's cloud business model as a case study, selects its financial data from 2010 to 2015 and the relevant data of cloud business model. The main contents are as follows: firstly, the definition and elements of business model are defined through the literature research on business model at home and abroad. Secondly, on the basis of literature research, combined with Su Ning's specific case study. By analyzing the composition of Su Ning's cloud business model and clarifying the changes of financial situation before and after the implementation of the new model, the research on business model from the financial perspective can be divided into profitability, cash creation and solvency. Risk control ability and sustainable growth ability of the four indicators. Finally, combined with the case study, the development of Su Ning is divided into two stages: before and after the implementation of the cloud business model. The analysis shows that the financial situation of the enterprise before and after the establishment and implementation of the cloud business model has changed greatly, and after the implementation in 2013, Although the cloud business model brings more profits for the sustainable development of enterprises, the implementation of this model increases the investment of enterprises, and there are some problems in the development of cloud business model in terms of risk and cash flow. Some reasonable suggestions are put forward in view of these problems. The main contribution of this paper is to apply the business model research index system from the financial perspective to the actual case of Suning, to analyze the financial situation of the cloud business model as a whole before and after the change, and to put forward corresponding suggestions. However, since this paper only applies this index to a specific case, it fails to take into account all the factors affecting the change of the business model of the enterprise, so it is hoped that all aspects of the situation can be comprehensively considered in the subsequent study. More objectively reflect the application of its business model.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F724.6

【参考文献】