近些年来,中国经济的发展提高了居民的生活水平,也引领了中国咖啡市场逐渐走向成熟,咖啡文化已经成为众多国人普遍的生活方式,因此,消费者的需求也在增加。中国虽然拥有历史悠久的茶文化,但是也开始慢慢接受西方的咖啡,本文运用PEST方法从政治、经济、社会和技术四个方面来分析咖啡行业环境,并聚焦于中国咖啡市场极具代表性的咖啡品牌——瑞幸咖啡,分析它在电商时代下咖啡行业的营业现状,分析当前经营存在的问题,比如成本高、消费者黏性低等,针对这些存在的问题提出相应的建议。With the rapid development of China’s economy, the standard of living for its citizens has significantly improved, leading to a burgeoning coffee market and the adoption of coffee culture as a common lifestyle among the populace. Despite the deep-rooted tea culture, China has increasingly embraced Western coffee traditions. This thesis employs the PEST (Political, Economic, Social, and Technological) analysis framework to examine the macro-environmental factors influencing the coffee industry in China. It specifically focuses on Luckin Coffee, a prominent brand in the Chinese coffee market, to evaluate its operational status in the e-commerce era. The study identifies existing challenges such as high operational costs and low consumer loyalty, and proposes strategic recommendations to address these issues.
柔性成本管理作为一种新兴的管理模式,通过灵活调整资源配置和优化运营流程,能够有效应对市场波动和复杂环境。分析了电商企业成本控制中的问题,提出柔性成本管理具备提高成本管理灵活性、为决策提供参考、减少不必要的项目支出、实现资源最大化利用等优势。站在柔性成本管理视角下提出以数据为驱动的动态管理、引入智能化成本预测模型、以市场需求为参照控制预算和参考既往经验精细资源配置等成本控制策略,希望对电商企业成本控制效果优化提供参考。Flexible cost management, as an emerging management model, can effectively respond to market fluctuations and complex environments by flexibly adjusting resource allocation and optimizing operational processes. Analyze the problems in cost control of e-commerce enterprises, and propose that flexible cost management has the advantages of improving cost management flexibility, providing reference for decision-making, reducing unnecessary project expenditures, and achieving maximum resource utilization. From the perspective of flexible cost management, we propose cost control strategies such as data-driven dynamic management, introduction of intelligent cost prediction models, budget control based on market demand, and fine resource allocation based on past experience. We hope to provide reference for optimizing the cost control effect of e-commerce enterprises.
在电子商务快速发展的背景下,电商企业成本计算成为其管理的重要方向。科学的成本计算和分摊方法有助于降低电商企业成本、提升效率。分析了电商企业成本计算中面对的难题和成本计算中成本分摊方法应用的意义,对按销售量、按收益比例、按使用量、分阶段等成本分摊方法应用进行了研究,探讨了以上方法的优缺点以及适用场景。希望通过合理的成本分摊,企业能够优化资源配置、提升预算编制精度,增强价格调整的科学性,从而在激烈的市场竞争中保持优势。In the context of rapid development of e-commerce, cost calculation has become an important direction for the management of e-commerce enterprises. Scientific cost calculation and allocation methods can help reduce costs and improve efficiency for e-commerce enterprises. This paper analyzes the difficulties faced by e-commerce enterprises in cost calculation and the significance of applying cost allocation methods in cost calculation. It studies the application of cost allocation methods based on sales volume, revenue ratio, usage, and stages, and explores the advantages, disadvantages, and applicable scenarios of the above methods. I hope that through reasonable cost allocation, enterprises can optimize resource allocation, improve budget accuracy, enhance the scientificity of price adjustment, and maintain advantages in fierce market competition.
随着电子商务的快速发展,电商物流成为电商运营不可或缺的一环。目前,亚马逊、阿里巴巴等知名电子商务平台已然形成了完整的电商物流环节。然而,人们对环境保护的日益重视,在此背景下,电商物流在生产经营过程中对环境造成的影响也日益引起人们的关注。环境会计成本作为一种重要的成本类别,对于评估电商企业的环境绩效和可持续发展具有重要意义。本文旨在研究电商物流对环境会计成本的影响,并探讨其对电商物流企业决策和可持续发展的启示。With the rapid development of e-commerce, e-commerce logistics has become an indispensable part of e-commerce operations. At present, Amazon, Alibaba and other well-known e-commerce platforms have formed a complete e-commerce logistics link. However, people pay more and more attention to the environmental protection. Under the background, the impact of e-commerce logistics on the environment in the process of production and management is also attracting more and more attention. As an important cost category, environmental accounting cost is of great significance to evaluate the environmental performance and sustainable development of e-commerce enterprises. This paper aims to study the impact of e-commerce logistics on environmental accounting costs, and explore its implications for e-commerce logistics enterprise decision-making and sustainable development.
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