会计学院知识库

   随着互联网、数字时代的来临，以大数据分析、物联网等核心技术正深入经济社会的各个领域。数字经济与传统产业的融合有效驱动了商业模式创新和经济转型升级，但数字经济在某种程度上也对传统零售业造成了巨大的冲击，因此，探寻传统零售业的转型升级迫在眉睫。“新零售”展示了未来零售企业转型升级的发展方向：未来的零售企业不单是以网络销售为主，也不是传统的实体店经营为主，而是打破了传统零售边界，打造全渠道经营，全场景布局以及物流体系贯穿其中的零售生态圈。目前，关于转型新零售模式的相关研究还未形成完整的体系，其转型效果也未形成统一结论。因而，为了弥补现有研究不足，本文对企业转型新零售模式的绩效进行研究。

  本文通过梳理总结以往的理论研究成果，运用文献研究法和案例研究法对转型新零售模式的先行者苏宁易购进行研究。首先对新零售和绩效评价的内涵进行梳理。其次简单介绍了苏宁易购公司及其发展历程和转型阶段，探究其转型新零售模式的动因和过程。接下来，运用频度统计分析法选取了财务指标、顾客服务、内部运营、信息技术和物流绩效五个方面的绩效评价指标，并对其分别进行分析和评价，发现其存在总资产周转率较低、门店增长率过高、资金断裂风险以及客户满意度不稳定等问题；针对上述问题，提出了解决对策，具体为加强库存管理，提升资产利用率、以消费者需求为导向，提升客户满意度、适度扩张，降低资金断裂风险，优化物流体系，加强物流费用控制等优化建议。希望通过这一系列研究，可以帮助苏宁易购快速转型升级，巩固行业领先地位，并为我国其他零售企业转型新零售模式提供借鉴与参考。

With the advent of the era of digital economy,digital technology represented by Internet,big data and cloud computing is deeply integrated into various fields of economic society. But the digital economy has also caused a huge impact on the traditional retail industry to some extent. Therefore, it is urgent to explore the transformation and upgrading of traditional retail industry. "New retail" shows the development direction of the transformation and upgrading of retail enterprises in the future: the future retail enterprises are not simple Internet enterprises or retail enterprises in the traditional sense, but a business ecosystem that breaks through the traditional "retail" category and is an ecosystem of "Omni Channel and Logistics and Finance and New Technology and Scene and Social Interaction". At present, the relevant research on the transformation of new retail model has not formed a complete system, and its transformation effect has not formed the same conclusion. Therefore, in order to make up for the lack of existing research, this paper studies the performance of the new retail model of enterprise transformation.

On the basis of combing the previous theoretical research results, this paper uses the methods of literature research and case study to study SUNING.COM, the pioneer of the transformation of the new retail model. Firstly, the connotation of new retail and performance evaluation is sorted out. Secondly, it briefly introduces SUNING.COM company and its development process and transformation stage, and explores the motivation, measures and status quo of its transformation of new retail mode. Next, using the frequency statistical analysis method, this paper selects five performance evaluation indicators of financial indicators, customer service, internal operation, information technology and logistics performance, and analyzes and evaluates them respectively. It is found that there are some problems, such as the decline of inventory turnover, the risk of capital fracture and the instability of customer satisfaction. In view of the above problems, this paper puts forward some countermeasures, specifically as follows Optimize the logistics system to improve inventory turnover, moderate expansion to avoid the risk of capital fracture, improve service quality to meet the needs of customers. We hope that through this series of research, we can help SUNING.COM transform and upgrade rapidly, consolidate its leading position in the industry, and provide reference for other retail enterprises in China to transform their new retail mode.