当前企业战略实施面临越来越复杂的市场环境。管理会计作为现代企业管理中的重要工具,其涵盖了成本控制、资源配置、绩效评估和风险管理等多方面内容,在战略执行中具有关键作用。本文以京东商城为例,分析京东在财务管理、供应链成本控制和风险管理等方面的情况,提出了加强成本控制、优化资源配置、提升绩效评估与决策支持、强化供应链管理与风险预测等策略,希望对京东管理会计体系完善提供参考,助力京东战略目标的进一步落地。The implementation of current corporate strategies is facing an increasingly complex market environment. Management accounting, as an important tool in modern enterprise management, covers various aspects such as cost control, resource allocation, performance evaluation, and risk management, and plays a crucial role in strategic execution. This article takes *** as an example to analyze its situation in financial management, supply chain cost control, and risk management. It proposes strategies to strengthen cost control, optimize resource allocation, enhance performance evaluation and decision support, strengthen supply chain management and risk prediction, and hopes to provide reference for the improvement of JD’s management accounting system and help further implement JD’s strategic goals.
本文以盒马鲜生电商平台为研究对象,收集盒马鲜生的相关数据和信息,并了解其营销的研究现状,再进行整理分析,分析出盒马鲜生营销活动中存在的问题和不足。先从当前市场经济发展出发,重点分析盒马鲜生的市场宏观环境和行业竞争以及消费者行为,从而对盒马鲜生的经营模式进行详细分析,并对盒马鲜生目标市场进行细分,从产品、价格、渠道、促销、人员、有形展示、过程管理7个方面对盒马鲜生的消费者进行调查。最后,分别从产品策略、价格策略、渠道策略、促销策略四个方面为盒马鲜生提供相应的对策和建议,提出增加生鲜产品种类、提升生鲜产品品质、生鲜产品的二次加工、注重产品外包装、增加预制菜的售卖、实行产品差异化定价、拓宽生鲜产品进货渠道、实行全方位促销等营销策略建议,为盒马鲜生平台提供切实可行的解决方案,为企业可持续发展提供助力。This paper takes the e-commerce platform of Hema Fresh products as the research object, collects relevant data and information of Hema Fresh products, and understands the research status of its marketing. Then, it organizes and analyzes the problems and shortcomings in the marketing activities of Hema Fresh products. Starting from the current market economy development, the paper focuses on analyzing the market macro environment, industry competition and consumer behavior of Hema Fresh, so as to conduct a detailed analysis of the business model of Hema Fresh, and subdivide the target market of Hema Fresh, and investigate the consumers of Hema Fresh from seven aspects: product, price, channel, promotion, personnel, tangible display and process management. Finally, it provides corresponding countermeasures and suggestions for Hema Fresh from four aspects: product strategy, price strategy, channel strategy and promotion strategy. Suggestions on marketing strategies such as increasing the types of fresh products, improving the quality of fresh products, secondary processing of fresh products, paying attention to the outer packaging of products, increasing the sale of prepared dishes, implementing differentiated pricing of products, broadening the purchase channels of fresh products, and implementing all-round promotion are put forward to provide practical solutions for Hema Fresh products and provide help for the sustainable development of enterprises.
城市竞争力是衡量一个城市发展状况的重要指标,竞争力愈强则意味着该城市的发展愈昌盛。本文以江苏省南通市为研究对象,基于2017~2022年江苏统计年鉴和各市统计年鉴的数据,从人口与劳动力状况、经济水平、基础设施水平、科技创新与教育水平、开放能力和资源环境状况六个维度构建城市竞争力评价指标体系,运用因子分析法,对近六年南通市城市竞争力水平变化进行分析。研究结果显示:南通市的城市竞争力在整个江苏省处于中上水平,但在苏南几个城市中处于落后地位。基于以上发现,本文提出南通市应发挥沿江又沿海的地理位置优势,促进经济大力发展;增强与竞争优势城市的合作,加强其辐射带动作用;大力发展教育事业,加速城市人才集聚;加强企业数字化转型,推动产业结构优化升级;推进城市绿色发展,维护长江与海洋健康的提升策略。Urban competitiveness is an important indicator for measuring the development status of a city, and the stronger the competitiveness, the more prosperous the development of the city. This article takes Nantong City, Jiangsu Province as the research object. Based on the data from the 2017~2022 Jiangsu Statistical Yearbook and various city statistical yearbooks, a city competitiveness evaluation index system is constructed from six dimensions: population and labor situation, economic level, infrastructure level, scientific and technological innovation and education level, openness and resource environment status. Factor analysis method is used to analyze the changes in the city competitiveness level of Nantong City in the past six years. The research results show that the urban competitiveness of Nantong City is at a medium to high level in the entire Jiangsu Province, but it is in a backward position among several cities in southern Jiangsu. Based on the above findings, this article proposes that Nantong should leverage its geographical advantages along the Yangtze River and along the coast to promote strong economic development;enhance cooperation with cities with competitive advantages and enhance their radiating and driving role;vigorously develop education and accelerate the gathering of urban talents;strengthen the digital transformation of enterprises and promote the optimization and upgrading of industrial structure;promote green development in cities and enhance strategies for maintaining the health of the Yangtze River and oceans.
拼多多作为中国领先的电商平台,早期实施了财务共享服务模式,以集约化和标准化管理提升财务数据共享性和应用效率。本文通过对拼多多实施财务共享服务模式后的财务数据进行分析,探讨了该模式对拼多多资产负债率、资金流动率和应收账款周转率的影响。研究发现,财务共享服务模式有效地降低了资产负债率,提高了资金流动比率和应收账款周转率。提出了强化数据共享、推进流程自动化、提升数据分析能力和加强员工培训等财务共享对策,以推动拼多多的财务管理效率进一步提升,增强市场竞争力。As a leading e-commerce platform in China, Pinduoduo implemented a financial sharing service model in the early stages to enhance financial data sharing and application efficiency through intensive and standardized management. This article analyzes the financial data of Pinduoduo after implementing the financial shared service model, and explores the impact of this model on Pinduoduo’s asset liability ratio, cash flow rate, and accounts receivable turnover rate. Research has found that the financial shared service model effectively reduces the asset liability ratio, improves the cash flow ratio and accounts receivable turnover rate. Financial sharing measures such as strengthening data sharing, promoting process automation, enhancing data analysis capabilities, and strengthening employee training have been proposed to further improve Pinduoduo’s financial management efficiency and enhance market competitiveness.
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