作者张超然
姓名汉语拼音Zhang Chaoran
学号2019000008032
培养单位兰州财经大学
电话18763808286
电子邮件Rachel_zhchr@163.com
入学年份2019-9
学位类别专业硕士
培养级别硕士研究生
一级学科名称会计
学科代码1253
第一导师姓名李培根
第一导师姓名汉语拼音Lipeigen
第一导师单位兰州财经大学
第一导师职称教授
第二导师姓名王啟明
第二导师姓名汉语拼音wangqiming
第二导师单位兰州长城电工股份有限公司
第二导师职称高级会计师
题名良品铺子新零售商业模式下的绩效研究
英文题名Research on the performance of BESTORE under the new retail business model
关键词新零售商业模式 绩效 良品铺子
外文关键词New retail business model;Performance;BESTORE
摘要

近年来,随着我国经济从速度导向转型为质量导向,休闲食品行业以往分散、集中度不高的劣势越来越难以适应消费者新的消费需求与消费行为。谁能应用新方法突破这一行业困境,必将赢得市场。在这一背景下,新零售商业模式不失为现阶段休闲食品行业带来新发展的契机,各大企业纷纷进行尝试,试图突破重围、获得竞争优势。良品铺子作为我国休闲食品行业的龙头企业,率先进行数字信息化建设,从线下发展到线上后逐渐加强两大渠道的融合,与新零售商业模式的发展趋势不谋而合。

本文运用案例研究法,以休闲食品企业良品铺子为例,通过关键财务指标、经济增加值、非财务指标进行对比分析,以此来评价新零售商业模式下的绩效表现。首先,对商业模式定义、商业模式与绩效的关系、绩效评价等现有的国内外文献进行梳理。其次,介绍了良品铺子的基本情况,从宏观到微观阐述企业实行新零售商业模式的动因,其商业模式从三个维度、八个方面进行要素分析。再次,零售模式下良品铺子的绩效进行分析选取了与新零售模式相关的关键指标、同行业内的三家企业进行对比分析,加入经济增加值法,并以非财务指标作补充,更为全面的分析新零售商业模式的实施效果。然后,回归到商业模式的要素,对新零售商业模式作出绩效评价。最后,根据分析与评价,得出相应的结论。

研究发现,良品铺子自从实行新零售商业模式以来,不论是在财务还是市场占有率、品牌形象等非财务方面,都取得了很大的进步,市场竞争力不断提升。通过对良品铺子的新零售商业模式的应用分析,能够行业内其他将要实行新零售模式或者正在实行新零售模式的企业提供一定的参考

英文摘要

In recent years, with the transformation of my country's economy from speed-oriented to quality-oriented, it is increasingly difficult for the casual snack industry to adapt to the new consumer needs and behaviors of consumers because of its fragmentation and low concentration. Whoever applies new methods to break through this industry dilemma will surely win the market. In this context, the new retail business model can be regarded as an opportunity for new development of the snack food industry at this stage, and major companies have made attempts to break through the siege and gain competitive advantages. As a leading enterprise in my country's snack food industry, BESTORE took the lead in digital informatization construction, and gradually strengthened the integration of the two channels after developing from offline to online, which coincides with the development trend of the new retail business model.

This paper uses the case study method, taking the snack food enterprise BESTORE as an example, and compares and analyzes key financial indicators, economic added value, and non-financial indicators to evaluate the performance of the new retail business model.Firstly, the existing domestic and foreign literatures such as the definition of business model, the relationship between business model and performance, and performance evaluation are sorted out. Secondly, it briefly introduces the basic situation of BESTORE, expounds the reasons for the enterprise to implement the new retail business model from macro to micro, and analyzes its business model from three dimensions and eight aspects. Thirdly, analyze the performance of BESTORE under the new retail model, select key indicators related to the new retail model, and compare and analyze three companies in the same industry, add the economic value-added method, and supplement it with non-financial indicators. Comprehensive analysis of the implementation effect of the new retail business model.Then, return to the elements of the business model and evaluate the performance of the new retail business model. Finally, according to the analysis and evaluation, the corresponding conclusions are drawn.

The study found that since the implementation of the new retail business model, BESTORE has made great progress in both financial and non-financial aspects such as market share and brand image, and its market competitiveness has been continuously improved.Through the application analysis of BESTORE's new retail business model, it can provide a certain reference for other companies in the industry that will implement the new retail model or are implementing the new retail model.

学位类型硕士
答辩日期2022-05-28
学位授予地点甘肃省兰州市
语种中文
论文总页数71
参考文献总数52
馆藏号0004436
保密级别公开
中图分类号F23/759
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/32681
专题会计学院
推荐引用方式
GB/T 7714
张超然. 良品铺子新零售商业模式下的绩效研究[D]. 甘肃省兰州市. 兰州财经大学,2022.
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