当当网价值链成本管理研究

发布时间：2018-08-13 20:49

【摘要】：摘要：移动互联时代催生了网络购物这一新兴产业模式,在经过发展初期的野蛮生长阶段,现形成以B2C模式为主导网购平台的雏形。伴随着物流支付等配套服务的完善,网络购物渗透率仍会有较大提升,与网购供需面持续积极向好相反的是诸多网商普遍处于巨额亏损状态。企业即使拥有高增长率的年销售规模,低价销售带来的有限利润短期内无法抹平较高的仓储物流费用、人力成本以及技术和市场投入,此种现状也促使企业探求亏损原因以寻求盈利。本文以网购企业当当网为案例研究。首先,当当网作为一家电子商务企业,需不同行业共同参与到同一商务交易活动中,基于此引入价值链理论,目的是通过解构价值链来识别价值活动,全面分析价值形成及增值过程。其次,针对当当网持续九个季度负利润现状,以其成本管理为切入点寻找优化对策。最后,价值链价值形成和增值过程中伴随着物流、信息流、资金流的流转,故分别选取相关的成本指标从这三个方面将当当网和行业巨头亚马逊进行比较。文章分析得出当当网在物流方面仓储费用较高,信息方面技术研发投入不足,资金方面现金循环周期较长等问题。针对存在的问题,本文构建了一个成本管理的优化体系,依然从三个方面来构建：建立物流联盟平台,自营部分城市的配送,控制物流和仓储费用；提高研发能力、加大信息投入,实现企业价值的最大化；加快资金周转速度,提高毛利率,改善收入结构。最后,对其实施效果进行预测。
[Abstract]:ABSTRACT: The mobile Internet era has given birth to the new industry model of online shopping, which has formed the rudiment of B2C-oriented online shopping platform after the barbaric growth stage in the early stage of development. Even if the enterprise has a high annual sales growth rate, the limited profit brought by low-cost sales can not erase the higher storage and logistics costs, labor costs, technology and market investment in the short term. This situation also urges the enterprise to seek the reasons for loss in order to seek profits.
This paper takes Dangdang as a case study. First of all, Dangdang as an e-commerce enterprise needs different industries to participate in the same business transactions. Based on this, the value chain theory is introduced. The purpose is to identify value activities by deconstructing the value chain, and comprehensively analyze the value formation and value-added process. Finally, the value chain value formation and value-added process is accompanied by the flow of logistics, information, capital flow, so select the relevant cost indicators to compare Dangdang and Amazon from these three aspects.
This paper analyzes the problems of Dangdang network, such as high storage cost in logistics, insufficient investment in information technology research and development, long cash cycle in capital, etc. Send, control logistics and storage costs; improve research and development capabilities, increase information input, to maximize the value of enterprises; speed up the turnover of funds, increase gross margin, improve the income structure. Finally, the implementation effect is predicted.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F724.6;F715.5

【共引文献】