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.
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.
目前,我国产业结构发展不平衡,产业结构不合理。实现产业结构的转型升级是我国当前阶段的重要任务。电子商务的发展,优化了供应链,催生了新的产业形态,或将成为推动产业结构升级的重要力量。通过对2013年至2022年中国31个省份的数据进行分析,得出了电子商务会在产业结构升级上发挥积极作用的结论。进一步分析发现这种积极作用具有区域异质性,表现为中部大于西部,东部地区不显著。深入研究影响机制发现,电子商务通过促进居民消费,有效推动了产业结构升级。最后,根据研究结论与电子商务的发展状况,提出三点政策建议:一是促进电子商务与产业协同发展,二是因地制宜发展电子商务,三是激发居民消费潜力。The industrial structure of China is currently developing unevenly and the industrial structure is irrational. Realizing the restructuring and upgrading of industrial structure is an important task at the current stage in China. The development of e-commerce, which optimizes the supply chain and gives rise to new industrial forms, may become an essential factor in pushing the escalation of industrial structure. By analyzing the data of 31 provinces in China from 2013 to 2022, it is derived that e-commerce will play a proactive role in the escalation of industrial structure. Further analysis showed that this proactive role is regionally heterogeneous, which is demonstrated to be more significant in the central than in the western part of China, and non-significant in the eastern part of the region. An in-depth study of the impact mechanism finds that e-commerce effectively facilitates industrial structure enhancement by promoting consumer consumption. Finally, based on the findings of the study and the development of e-commerce, three policy recommendations are put forward: first, to promote the synergistic development of e-commerce and industry, second, to develop e-commerce in accordance with local conditions, and third, to stimulate residents’ consumption potential.
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