【摘要】：摘要：移動(dòng)互聯(lián)時(shí)代催生了網(wǎng)絡(luò)購(gòu)物這一新興產(chǎn)業(yè)模式,在經(jīng)過發(fā)展初期的野蠻生長(zhǎng)階段,現(xiàn)形成以B2C模式為主導(dǎo)網(wǎng)購(gòu)平臺(tái)的雛形。伴隨著物流支付等配套服務(wù)的完善,網(wǎng)絡(luò)購(gòu)物滲透率仍會(huì)有較大提升,與網(wǎng)購(gòu)供需面持續(xù)積極向好相反的是諸多網(wǎng)商普遍處于巨額虧損狀態(tài)。企業(yè)即使擁有高增長(zhǎng)率的年銷售規(guī)模,低價(jià)銷售帶來的有限利潤(rùn)短期內(nèi)無法抹平較高的倉(cāng)儲(chǔ)物流費(fèi)用、人力成本以及技術(shù)和市場(chǎng)投入,此種現(xiàn)狀也促使企業(yè)探求虧損原因以尋求盈利。 本文以網(wǎng)購(gòu)企業(yè)當(dāng)當(dāng)網(wǎng)為案例研究。首先,當(dāng)當(dāng)網(wǎng)作為一家電子商務(wù)企業(yè),需不同行業(yè)共同參與到同一商務(wù)交易活動(dòng)中,基于此引入價(jià)值鏈理論,目的是通過解構(gòu)價(jià)值鏈來識(shí)別價(jià)值活動(dòng),全面分析價(jià)值形成及增值過程。其次,針對(duì)當(dāng)當(dāng)網(wǎng)持續(xù)九個(gè)季度負(fù)利潤(rùn)現(xiàn)狀,以其成本管理為切入點(diǎn)尋找優(yōu)化對(duì)策。最后,價(jià)值鏈價(jià)值形成和增值過程中伴隨著物流、信息流、資金流的流轉(zhuǎn),故分別選取相關(guān)的成本指標(biāo)從這三個(gè)方面將當(dāng)當(dāng)網(wǎng)和行業(yè)巨頭亞馬遜進(jìn)行比較。 文章分析得出當(dāng)當(dāng)網(wǎng)在物流方面?zhèn)}儲(chǔ)費(fèi)用較高,信息方面技術(shù)研發(fā)投入不足,資金方面現(xiàn)金循環(huán)周期較長(zhǎng)等問題。針對(duì)存在的問題,本文構(gòu)建了一個(gè)成本管理的優(yōu)化體系,依然從三個(gè)方面來構(gòu)建：建立物流聯(lián)盟平臺(tái),自營(yíng)部分城市的配送,控制物流和倉(cāng)儲(chǔ)費(fèi)用；提高研發(fā)能力、加大信息投入,實(shí)現(xiàn)企業(yè)價(jià)值的最大化；加快資金周轉(zhuǎn)速度,提高毛利率,改善收入結(jié)構(gòu)。最后,對(duì)其實(shí)施效果進(jìn)行預(yù)測(cè)。
[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.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F724.6;F715.5

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本文編號(hào)：2182146