o2o模式的零售商業(yè)營運資金管理案例研究——以蘇寧云商為例

1、分類號：F275.1 F275.1 密級：公開 公開UDC：657 657 學校代碼：11065 11065碩 士 專 業(yè) 學 位 論 文O2O O2O 模式的零售商業(yè)營運資金管理案例研究 模式的零售商業(yè)營運資金管理案例研究—— ——以蘇寧云商為例 以蘇寧云商為例劉瑋指 導 教 師 張波 副教授學 位 類 別 會計專業(yè)碩士專 業(yè) 領 域 會計答 辯 日 期 2017 年 5 月 27 日AbstractWorking capital i

2、s the core of operational management, which determines theoperational efficiency and profitability of enterprises. The research on working capitalmanagement began in the 1990s， who has attracted much attention in recent

3、years becauseof the effect of the financial crisis. The current working capital management is nolonger limited to efficiency-oriented, simple limited subject management. It extends to thesupply chain management, business

4、 model, channel management and stakeholdermanagement to strengthen management instead, which means pursuing the improvementof efficiency and profitability of enterprises, based on a lower cost of capital guaranteesthe op

5、eration of enterprises however.With the rise of internet electronic commerce, traditional retailing industries arefacing the slowdown of Chinese economic and the standing downturn of industry, whichis also faced with the

6、 pressure in the transformation of business model. Suning commercegroup as a pioneer of retail business model transformation, transformed from the originalprofessional retail to chain retail, and now has become the inter

7、net retail. In thecompany’s operating, science and technology and all channel elements lead to theself-evolution of this industry and have become the standard of Chinese modern business.It remains to be further explored

8、whether this new-type working capital management hasits own uniqueness even though they bear the common features of the retailing industry.Therefore, based on Suning commerce group's transformation into O2O model, th

9、ispaper is designed to conduct a comprehensive analysis of the influence of working capitalmanagement that resulted by operational transformation of new internet retail enterprises.Firstly, it establishes the core of wor

10、king capital management target, and then creativelycomes up with a three-dimensional analysis framework of profitability, liquidity and riskin working capital management. Finally, under the guidance of this framework, it

11、 takesscientific ideas such as element management and channel management as reference, andcombines with the industrial characteristics of the retail enterprises. Based on this, acorresponding evaluation indicators of wor

12、king capital management comes into being. Inaddition, by analyzing Suning’s working capital status before and after its transformationinto O2O model in 2013, and finds that there exist some potential problems of workingc