百货零售超市盈利模式分析

本科生毕业论文

百货零售超市盈利模式分析

-----以华联综超为例院系名称会计学院

姓名刘丽辰

学号

专业财务管理

指导教师

2015年5月30日

摘要

当前百货零售业日益成熟，零售行业在社会经济发展中的作用越来越大，一些大型的百货连锁企业

已经成为零售市场的主导力量。但是随着社会经济的发展，企业之间的竞争也来越激烈，尤其是在经济

转型的大背景下，营业场所租金、能源成本，还有人力资源成本也越来越严重地影响着企业的盈利水平。同时，市场竞争、电子商务的发展、以及销售途径和产品等的多样化，也在制约着百货零售业的发展。

只有具有了好的采购策略、销售策略、成本管理等，才能保障企业赢得更多的利益，使企业占领更高的

市场份额，拥有持久的竞争力。

本文以华联综超为例，采用理论与现实案例相结合的研究方法，从企业如何盈利以及未来是否盈利

进行分析，由小及大，对百货零售业的盈利模式进行重点分析，以促使我国百货业在改革发展中提高盈

利能力和综合竞争力，从而使其能又好又快发展下去。

关键词：华联综超；百货零售业；盈利模式

Abstract

The current department store retail industry matures, the role of retail industry in social and economic development is more and more big, and the few large department store chain has become the dominant force in the retail market. But with the development of social economy, the competition between the enterprises and to the fiercer, especially in the context of economic transformation, the business premises rents, energy costs, and human resource cost is becoming more and more seriously affects the profitability of the enterprise. At the same time, the market competition, the development of electronic commerce, the marketing approach and the diversification of products and so on, are also restricts the development of department store retail. Only has the good sourcing strategy, sales strategy, cost management, etc., to protect the interests of the enterprises win more, make the enterprise to occupy a higher market share, has a lasting competitiveness.

Hualian Hyper Market, for example, this paper adopts case study method of combining theory and reality, how to profit from the enterprise and the future profit analysis, and from small to big, to focus on the profit pattern of department store retail analysis, to promote China's retailing industry in the reform, development and improve the profit ability and the comprehensive competitiveness, thus can make the sound and rapid development.

Key Words: Hualian Hyper Market; Department Store Retail; Profit Model

目录

1.前言...........................................................

1.1研究背景及意义...................................................

1.2研究内容.........................................................

1.3研究方法.........................................................

1.4研究结论.........................................................

2.百货零售业盈利模式分析............................................

2.1盈利模式基本概念界定.............................................

2.2百货零售业盈利模式分析...........................................

2.2.1百货零售业经典盈利模式分析.....................................

2.2.2百货零售业现有一般盈利模式分析.................................

2.4百货零售业盈利模式评价的相关指标分析.............................

2.4.1商品经营能力分析...............................................

2.4.2资产资本盈利能力指标...........................................

3.案例分析..........................................................

3.1华联综超简介.....................................................

3.2华联综超盈利模式现状分析.........................................

3.2.1优化供应链建立供应长期互利合作机制.............................

3.2.2建立全国网络信息系统并有针对性地实施各种促销手段...............

3.2.3积极寻求政府补贴...............................................

3.3华联综超盈利模式存在的问题分析...................................

3.3.1依赖政府补贴忽视主营业务.......................................

3.3.2店铺扩张造成企业经营活动现金流量下降，费用增加.................

3.4相关对策.........................................................