随着互联网的发展,跨境电商贸易在全球发展十分迅速,而电商企业的盈利模式也引起了很多学者的兴趣,成为研究的热点。基于以上背景,本文选取跨境电商企业K公司,立足盈利模式的五要素,对其盈利模式进行分析发现其盈利模式较为成熟、供应链管理优秀,并通过对其2019~2023年这五年内的财务绩效进行分析,从偿债能力、盈利能力、营运能力和发展能力这四个方面具体评估其财务能力,发现K公司扩张速度放缓、销售波动情况明显、偿债能力较弱等问题。由此可见,K公司在急剧变化的市场环境中仍面临较大挑战,如市场竞争加剧、原材料价格上涨、全球贸易不确定性的提高等。所以,为了进一步提升自身财务表现,K公司应扩展销售渠道,加强供应链管理,提升运营效率。希望通过本文的研究,可以对跨境电商企业的盈利模式和财务能力有一个更深入的认识,以此提出建议,以期为后续同类电商企业的研究提供一些参考。With the development of the internet, cross-border e-commerce trade is developing rapidly in the world, and the profit model of e-commerce enterprises has also aroused the interest of many scholars and become a research hotspot. Based on the above background, this paper selects cross-border e-commerce Company K. Based on the five elements of the profit model, the analysis of its profit model shows that its profit model is mature and its supply chain management is excellent, and through the analysis of its financial performance during the five-year period from 2019 to 2023, their financial ability is assessed from four aspects: debt paying ability, profitability, operating ability and development ability, finding that the expansion of K company slowed down, sales volatility is obvious, solvency is weak and other issues. Therefore, K company in the rapidly changing market environment is still facing greater challenges, such as increased market competition, rising prices of raw materials, global trade uncertainty and so on. Therefore, in order to further enhance their financial performance, K company should expand sales channels, strengthen supply chain management, improve operational efficiency. I hope that through this study, cross-border e-commerce enterprises can have a more in-depth understanding of the profit model and financial capacity, so as to make recommendations for the follow-up study of similar e-commerce enterprises to provide some reference.
在大数据成为企业核心竞争力的关键时期,研究旨在深入探讨企业数据资产的价值评估方法及其应用,以期为促进企业内部管理改革、推动行业健康发展做出些许贡献。通过对成本法、收益法、市场法以及多维度评估法的详尽分析,研究不仅揭示了每种方法的独特优势与局限性,还针对这些方法的应用场景提出了具体的优化策略。研究表明,一套全面的数据资产评估体系,有助于管理层更精准地量化数据资产的价值,从而在资源配置、投资决策等方面做出更加明智的选择。通过引入先进的评估技术和工具,企业不仅可以更好地管理其现有数据资产,还能识别潜在的数据机会,推动创新和发展。同时,研究还强调了数据治理和质量管理的重要性,构建高效的数据管理体系,确保数据资产的长期增值潜力,是企业在竞争中保持领先地位的关键。In the era where big data has become a key competitive advantage for enterprises, this study aims to delve into the methods and applications of evaluating the value of corporate data assets, with the hope of contributing to the promotion of internal management reforms and the healthy development of industries. Through a detailed analysis of cost approach, income approach, market approach, and multi-dimensional evaluation methods, the study not only reveals the unique advantages and limitations of each method but also proposes specific optimization strategies for the application scenarios of these methods. The research indicates that a comprehensive data asset evaluation system helps management to more accurately quantify the value of data assets, thereby making wiser choices in resource allocation and investment decisions. By introducing advanced evaluation technologies and tools, enterprises can not only better manage their existing data assets but also identify potential data opportunities to drive innovation and development. Moreover, the study emphasizes the importance of data governance and quality management, constructing an efficient data management system to ensure the long-term value-added potential of data assets, which is key for enterprises to maintain a leading position in competition.
随着信息技术的飞速发展,企业会计核算信息化转型已成为必然趋势,会计核算信息化虽然具有提高效率、提升信息质量与助力决策等重要意义,但转型过程中遭遇诸多阻碍,本研究深入剖析了企业在会计核算信息化转型过程中面临的诸多挑战,包括数据信息安全问题、系统集成与数据共享难题、会计人员信息技术能力不足以及信息化转型成本高昂等。针对这些挑战,提出了一系列相应的对策,如加强数据安全管理体系建设、推动系统集成与数据标准化、强化会计人员信息技术培训与人才引进以及优化信息化转型成本效益分析等。通过对这些挑战与对策的探讨,旨在为企业顺利实现会计核算信息化转型提供有益的理论指导和实践参考,助力企业在数字化时代提升会计核算效率与质量,增强核心竞争力,实现可持续发展。With the rapid development of information technology, enterprise accounting informatization transformation has become an inevitable trend. Although accounting informatization has improved efficiency, improved information quality and power decisions, it has encountered many obstacles in the process of transformation. The study deeply analyzes the challenges in the process of accounting informatization transformation, including data information security, system integration and data sharing problems, accounting personnel information technology ability and information transformation cost, etc. In view of these challenges, a series of corresponding countermeasures are put forward, such as strengthening the construction of data security management system, promoting system integration and data standardization, strengthening the information technology training of accounting personnel and talent introduction, and optimizing the cost-benefit analysis of information transformation. Through the discussion of these challenges and countermeasures, it aims to provide beneficial theoretical guidance and practical reference for enterprises to successfully realize the transformation of accounting information, and help enterprises to improve the efficiency and quality of accounting in the digital era, enhance the core competitiveness, and achieve sustainable development.
本文基于长三角地区电子商务发展现状及区位优势,探究电子商务发展对城市经济韧性的影响,结论表明,电子商务在优化企业资源配置,推动技术变革等方面对城市经济韧性起到正向的作用。因此,政府应当继续大力发展电子商务,促进城市经济类型从制造业向数字经济更高等级转变,完善政策支持,贯彻相应人才培养策略,优化电子商务发展环境,促进城市经济韧性提升,社会整体进步。This study investigates the impact of e-commerce development on urban economic resilience based on the current status and regional advantages of e-commerce development in the Yangtze River Delta region. The findings indicate that e-commerce positively enhances urban economic resilience by optimizing enterprise resource allocation and driving technological innovation. Therefore, governments should continue to vigorously develop e-commerce, promote the transformation of urban economic structures from manufacturing to higher-level digital economies, improve policy support, implement corresponding talent cultivation strategies, optimize the e-commerce development environment, and ultimately foster enhanced urban economic resilience and overall social progress.
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