摘 要
本文首先对苏宁易购主营业务盈利模式的起源、定义、分类以及所属的电子商务的主营业务盈利模式进行综述。然后对苏宁易购的盈利模式和相关财务指标进行了分析,并通过选取和与苏宁易购一样以网上售书起家的国际电子商务巨头亚马逊与中国最著名的电商——京东商城作为竞争对手,在主营业务收入上进行比较分析,找出苏宁易购在主营业务盈利模式上的问题和不足,最后提出了针对苏宁易购主营业务盈利模式的改进措施和优化建议,以及对其他同类企业的启示。
苏宁易购主营业务盈利模式包括利润对象、利润点、利润杠杆、利润来源、利润屏障五个要素。就苏宁易购而言,其利润对象即购买其在售商品的消费者;苏宁易购的利润点即向客户提供的价值,包括提供多样且低价的商品和便利的购物环境;利润杠杆即其为获取利润而展开的相关活动,包括网络推广、基础设施建设等;苏宁易购的利润来源即收入来源,包括百货销售、图书销售和平台销售三个方面;利润屏障就是苏宁易购的能力和持久性,就是其竞争优势。从财务分析的结果来看,通过对苏宁易购偿债能力、营运能力、盈利能力、获现能力和杜邦财务法的分析,发现其现有盈利模式具有收入增长速度慢、存货等资产的周转速度和效率低下、获现能力低和营运能力较差等几个方面的问题,暴露了其转型过程中存在较大的风险。为此,本文建议苏宁易购管理当局应重新审视转型战略,避免因激进转型而导致战略失误,同时从经营策略、宣传和物流建设、硬件设施等方面进行改进。 针对苏宁易购主营业务盈利模式存在的问题,本文建议其他 企业经营与发展过程中要重视自身基础条件建设,并扬长避短,选择适合自身的发展策略。
关键词:盈利模式 偿债能力 物流建设
Abstract
Firstly the Suning Tesco main business profit model origin, definition, classification and belongs to the electronic commerce main business profit model are reviewed in this paper. Then to Suning Tesco profit model and the related financial indicators are analyzed, and the selection and Suning Tesco as online bookselling started international e-commerce giant Amazon and China’s most famous business, Jingdong Mall as a competitor, analysis and comparison on the main business income, find Suningyi purchase in the main business profit model problems and deficiencies. Finally, it puts forward for Suning Tesco main business profit model of the improvement measures and suggestions on how to optimize, and to other similar enterprises to enlightenment.
Suning Tesco main business profit model includes five elements: profit targets, profit point, profit leverage, the source of profits, profit barrier. Is Suning Tesco, the profit object namely the purchase of the consumers in the sales of the goods; Suning Tesco’s profit is to customers provide value, including the provision of diverse and cheap goods and convenient shopping environment; profit leverage that the for profit and related activities, including network promotion, infrastructure construction; Suning Tesco’s profit source is a source of income, including three aspects: department store sales, book sales and sales platform, profit barrier is Suningyi purchase ability and persistence, is the competitive advantage. From the point of view of the results of the financial analysis, by the Suning Tesco solvency, operating capacity, profitability, ability and DuPont financial analysis, it was found that the existing profit model with income growth slow, inventories and other assets turnover speed and efficiency is low, we can force low and working ability is weak and so on several aspects, exposed the risks existing in the process of the transformation. For this reason, the paper suggested Suning Tesco management authorities should re-examine the strategic transformation, to avoid because of radical transformation of strategic mistakes, also from the business strategy, publicity and logistics construction and facilities improved. For Suning Tesco main business profit model, this paper suggests that other business and development process should pay attention to their own basic conditions for the construction, and avoid weaknesses, to choose their own development strategies.
Keywords: Profit model Debt paying ability Logistics construction
目录
引言………………………………………………………………………………………………………………… 3
1苏宁易购主营业务收入现状及比较分析……………………………………………………………….. 5
1.1简述苏宁易购主营业务收入的现状…………………………………………………………….. 5
1.2比较苏宁易购主营业务收入与其他业务收入的差异………………………………………. 6
2影响苏宁易购主营业务收入增长的原因分析…………………………………………………………. 8
2.1影响苏宁易购主营业务收入增长的内部原因………………………………………………… 8
2.2影响苏宁易购主营业务收入增长的外部原因………………………………………………… 9
3苏宁易购主营业务收入增长战略选择和建议……………………………………………………….. 10
3.1建立完善的产业链是企业长远发展得基本保障…………………………………………… 10
3.2实现规模经济,降低成本……………………………………………………………………….. 11
3.3关注财务变化,及时做出调整…………………………………………………………………. 11
3.4调整产业结构,全面发展……………………………………………………………………….. 11
4结论…………………………………………………………………………………………………………….. 12
参考文献:……………………………………………………………………………………………………… 15
致 谢……………………………………………………………………………………………………………. 17