会计学院知识库

  全球经济的下行和电子商务的兴起，我国传统零售行业所面临的挑战日益尖锐，导致企业的经济绩效出现下滑，进而使得这些企业纷纷面临前所未有的困境。为了摆脱当前的困境，传统零售企业需要积极寻找并把握新的发展机遇，主动进行战略模式的转型和升级，以有效提升企业的经营效率和整体竞争力。自2015年以来，永辉超市作为我国大型连锁超市业界的标杆型企业，自启动战略转型以来，采取了循序渐进的方式，一方面积极推进信息化和数字化的深度改革，另一方面则致力于拓展和优化其产业链条，以此来适应并引领新零售时代的变革潮流。所以，探究其战略转型的路径以及分析其效果，对同行业的其他企业来说具有很强的参考价值。

  本文以价值链理论和动态能力理论、资源编排理论等理论作为基础，针对国内外学者对于战略转型、价值创造以及二者之间的关系从不同角度的观点进行了梳理。在此基础上，借助内外部动因分析法，对永辉超市的战略转型进行研究。从资源编排视角分析永辉超市战略转型过程，战略转型在带来新资源的同时，需要有效的积累和整合资源，进而实现价值创造，重点从数字化零售系统赋能和产业链延伸两个不同路径出发，分析永辉超市在战略转型中的实现的价值创造。此外，根据永辉超市年度财务报告和外部数据库的相关信息，运用平衡计分卡从财务、客户维度、内部流程、学习与成长四个方面来对永辉超市战略转型下的价值创造效果进行了全面分析。经综合分析得到永辉超市在战略转型价值创造方面存在的问题，并提出相应优化建议。

  经过分析研究发现，永辉超市战略转型下的价值创造过程中存在前期资金投入太多导致企业亏损严重、运营基础能力和协同能力低效带来损耗、高水平人力资源缺乏等问题。针对其存在的问题，分别从不同角度提出谨慎盲目扩张、减少运营环节成本损耗、提升人力资本产出效率等相应的建议措施。希望通过此次探讨，能对我国零售业的同行企业的战略转型提供一定的参考和借鉴。

    With the global economic downturn and the rise of e-commerce, the challenges faced by China's traditional retail industry have become increasingly acute, leading to a decline in the economic performance of enterprises, and thus causing these enterprises to face unprecedented difficulties. In order to overcome the current difficulties, traditional retail enterprises need to actively seek and seize new development opportunities, actively transform and upgrade their strategic models, in order to effectively improve their operational efficiency and overall competitiveness. Since 2015, Yonghui Supermarket, as a benchmark enterprise in China's large chain supermarket industry, has adopted a gradual approach since launching its strategic transformation. On the one hand, it actively promotes deep reforms in informatization and digitization, and on the other hand, it is committed to expanding and optimizing its industrial chain to adapt to and lead the trend of change in the new retail era. Therefore, exploring the path of its strategic transformation and analyzing its effectiveness has strong reference value for other enterprises in the same industry.

    This article is based on theories such as value chain theory, dynamic capability theory, and resource allocation theory, and reviews the perspectives of domestic and foreign scholars on strategic transformation, value creation, and the relationship between the two from different perspectives. On this basis, using the method of internal and external motivation analysis, the strategic transformation of Yonghui Supermarket is studied. From the perspective of resource allocation, analyzing the strategic transformation process of Yonghui Supermarket requires effective accumulation and integration of resources while bringing new resources, in order to achieve value creation. The focus is on two different paths: empowering the digital retail system and extending the industrial chain, to analyze the value creation achieved by Yonghui Supermarket in the strategic transformation. In addition, based on the annual financial report of Yonghui Supermarket and relevant information from external databases, a comprehensive analysis of the value creation effect of Yonghui Supermarket's strategic transformation was conducted using the Balanced Scorecard from four aspects: finance, customer dimension, internal processes, and learning and growth. After comprehensive analysis, it is found that Yonghui Supermarket has problems in strategic transformation and value creation, and corresponding optimization suggestions are proposed.

    After analysis and research, it was found that there are problems in the value creation process under the strategic transformation of Yonghui Supermarket, such as excessive initial capital investment leading to serious losses, inefficient operational and collaborative capabilities resulting in losses, and a lack of high-level human resources. In response to its existing problems, corresponding suggestions and measures are proposed from different perspectives, such as cautious and blind expansion, reducing operational cost losses, and improving the efficiency of human capital output. I hope that this discussion can provide some reference and inspiration for the strategic transformation of peer enterprises in China's retail industry.