会计学院知识库

大数据时代的来临引发了消费行为的改变，传统实体零售和网络电商零售的发展都逐渐趋于缓慢。我国社会消费品零售总额已经过了高速增长的阶段，增长速度越来越慢，网上零售总额的增速也逐渐放缓。传统零售业的发展进入瓶颈期，不论是线下实体还是线上电商零售都迫切需要注入新鲜血液，寻找新的利润增长点。新零售理念的出现，为企业的转型和发展提供新的机遇。新零售模式应该将重点放在线下实体与线上电商的结合上，利用大数据等新兴技术实现消费市场的精准定位，更好的锁定目标客户，挖掘潜在消费群体，提升客户消费体验，从而获得可观的经济效益，并持续提高企业绩效。

新零售模式是未来企业发展的必然趋势，家居企业却不敢贸然向新零售模式转型，但随着传统经营模式弊端的日益显现，居然之家作为家居行业的领先者，具有代表性，其在2018年开始逐步转型新零售模式,因此本文选取居然之家作为研究对象。本文首先在相关文献研究的基础上，整理了新零售等相关概念和理论；其次，对居然之家进行了具体介绍，并分析了居然之家转型新零售模式的动因以及其在新零售模式下财务绩效的现状；再次，在分析传统财务绩效现状的基础上，选取了十六个财务绩效评价指标，构建了评价指标体系，使用熵权法赋权评价居然之家在新零售模式下的财务绩效；同时结合经济增加值法分析了居然之家新零售模式下的价值创造能力。最后，分析影响居然之家财务绩效问题的因素并给出相对应的提升财务绩效的具体措施。

通过本文的研究发现，新零售模式转型初期：2018-2019年，包括偿债能力和价值创造能力在内的各项能力都各有提升，居然之家整体财务绩效呈现上升态势。但从2020年开始，除了受疫情影响外，后续发展还存在一些问题，许多指标开始下降，其中发展能力、营运能力、价值创造能力对整体财务绩效的负面影响较大，居然之家财务绩效表现不佳。因此，家居企业不能盲目跟风转型，应结合自身具体情况不断调整发展战略，在新零售的道路上行稳致远。

Big data's emergence has caused a shift in consumer behavior, and both traditional brick-and-mortar retail and online e-commerce are developing more slowly as a result. The growth rate of both the overall retail sales of consumer products in our nation and the total retail sales of items sold online has already passed a stage of high-speed growth.The development of traditional retail industry has entered a bottleneck period. Both offline entities and online e-commerce retail industry urgently need to inject new blood and find new profit growth points. The emergence of new retail concept provides new opportunities for the transformation and development of enterprises. The new retail model should focus on combining offline entities and online e-commerce, using big data and other emerging technologies to achieve accurate positioning in the consumer market, better target customers, tap potential consumer groups, improve customer consumption experience, so as to obtain considerable economic benefits, and continuously improve enterprise performance.

New retail model is the inevitable trend of the future enterprise development, but household enterprises dare not rushed to the new retail model transformation, but with the shortcomings of traditional business model, Easyhome as a household industry leader, representative, its began in 2018 to gradually transform new retail model, so this paper selects incredibly Easyhome as the research object.Firstly, this study sorted out the new retail and other associated concepts and theories based on pertinent literature investigation;Secondly, the paper introduces the Easyhome, and examines the reasons behind the new retail model's metamorphosis as well as the current state of the company's financial performance under the new retail model;Thirdly, on the basis of analyzing the status of traditional financial performance, In order to build the evaluation index system and assess Easyhome 's financial performance under the new retail model, sixteen financial performance evaluation indexes were chosen.and analyzing the value creation ability of Easyhome under the new retail model by combining the economic increase method. Finally, it evaluates the elements that affect the financial performance of the Easyhome and recommends related concrete solutions to improve the financial performance.

This paper's analysis revealed that the new retail model underwent its initial change between 2018 and 2019.various abilities including solvency and value creation ability were improved, and the overall financial performance of Easyhome showed an upward trend.However, from 2020, There are still some issues in addition to those who were impacted by the outbreak's subsequent development. Many indicators begin to decline, The Easyhome's financial performance is bad, and among these, the ability to develop, operate, and create value all have a significant negative impact on that performance. Home furnishing businesses should therefore combine their unique circumstances with a regular adjustment of their development plan in order to go steadily and long along the new retail road rather than mindlessly following the trend of change.