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Study On Optimization Of Value Chain Cost Management Of Yonghui Supermarket Under "New Retail" Model

Posted on:2023-06-16Degree:MasterType:Thesis
Country:ChinaCandidate:Z X MaFull Text:PDF
GTID:2569307127984679Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the context of the big data era,the rapid development of online consumption has caused a certain impact on the physical retail industry.Since the rapid development of e-commerce,China’s traditional retail industry is facing serious challenges,and it is urgent to realize the effective transformation to the "new retail" model with the deep integration of online and offline.However,in the process of transformation,cost has become an important factor affecting the sustainable development of retail enterprises,and the procurement,logistics,storage and sales costs of many retail enterprises are increasing,which leads to more and more limited space for enterprises to gain profits.In addition,the traditional cost management methods of enterprises are lagging behind the development speed of enterprises and cannot meet the current business management needs of enterprises.Value chain cost management analyzes enterprise activities from both internal and external aspects,and expands the scope of cost management,which is a cost management method to meet the development needs of modern enterprises.Therefore,in the "new retail" model,it is of practical significance to optimize the enterprise value chain through value chain cost analysis,reduce the cost of each link of the enterprise,and optimize the management of enterprise costs.This paper takes the transformation of the "new retail" model as the research background,and selects one of the leading enterprises in the domestic supermarket sector-Yonghui Supermarket as the case study object,and adopts field research method,case study method,comparative analysis method and other research methods to optimize the value chain cost management of Yong hui Supermarket.To optimize the value chain cost management of Yong hui Supermarket,we use field research,case study method and comparative analysis method.Firstly,we analyze the current situation of cost management of Yonghui Supermarket from two aspects of internal and external value chain by understanding the basic profile of Yong hui Supermarket,including internal value chain: purchasing and processing,logistics and storage,sales and after-sales,and human resources;external value chain includes: supplier relationship and consumer relationship.Secondly,according to the current situation of cost management of internal and external value chains,the problems of cost management in each link are identified,and it is found that the internal value chain includes unreasonable procurement plan,high cost of logistics and warehousing system construction,insufficient integration of online and offline business,and lack of new composite technical talents;the external value chain shows the problems of poor relationship with suppliers,low consumer satisfaction,low information,and inadequate after-sales service mechanism.The external value chain shows the problems of poor relationship with suppliers,low consumer satisfaction,low information and unsound after-sale service mechanism.Again,according to the cost management problems in each link of the value chain,the optimization plan of the value chain cost management of Yonghui Supermarket under the "new retail" model is formulated,including reducing the procurement team,optimizing the procurement mode,strengthening the construction of the logistics system,applying the WCS informatization storage system,improving the construction of the informatization platform,and enhancing consumer satisfaction.Finally,we suggest that the guarantee measures for implementing the value chain cost management optimization plan of Yonghui Supermarket under the "new retail" model include: improving the awareness of all employees in cost management,establishing a value chain cost management information support platform,and establishing a strategic cooperation alliance and information sharing platform.
Keywords/Search Tags:"New Retail" Model, Value Chain, Cost Management, Yonghui Supermarket
PDF Full Text Request
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