会计学院知识库

  近年来，传统电商与零售行业面临发展瓶颈，诸多传统零售行业巨头纷纷应势而创新求变，摸索线上线下融合的新型发展之道，致力于数字化转型，永辉超市作为中国大陆首批将生鲜农产品引进现代超市的流通企业之一，又一次走在了时代前列。供应链成本管理一直以来都是各行各业关注的重点问题，随着数字化程度的提高，企业边界日益模糊化，企业间的竞争逐渐转变为了供应链的竞争。因此，本文以永辉超市这一零售商超作为案例研究对象，以价值链、交易成本管理、组织间成本管理、SCOR 模型相关理论作为理论基础，运用案例研究法对数字化转型下永辉超市的供应链成本管理进行研究。

  本文首先概述了永辉超市的基本情况、数字化转型过程及供应链成本构成，随后从供应链各环节的成本管理措施和成本数据两个方面深入分析了数字化转型背景下永辉超市的供应链成本管理现状。在此基础上，本文运用层次分析法，从供应链角度出发，选取了供应商环节、采购环节、物流环节、库存环节、销售环节和消费者环节六个一级指标，并结合永辉超市的成本管理特点，设立了二十二个二级指标，构建了数字化转型下永辉超市的供应链成本管理效果评价体系。然后，通过模糊综合评价法，对数字化转型下永辉超市的供应链成本管理效果进行量化评价，得分为 3.2561,表明其处于中等与良好水平之间，更接近于中等。最后，依据评价结果，发现永辉超市供应链成本管理目前还存在薄弱环节，分析得出永辉超市在供应链各环节尚存在的问题，尤其是采购、库存等环节都还需加强成本管理，并针对发现的问题提出加强供应商质量成本管理、实现库存智能化管理等优化建议，以达到完善在数字化转型背景下永辉超市供应链成本管理的目的。

  本文通过对数字化转型下永辉超市的供应链成本管理进行研究，期望能给其他正在进行数字化转型的零售商超企业提供一些理论借鉴和经验指导，有助于零售商超企业降低供应链各环节的成本，获得更高的经济利润，促进零售行业不断向前发展。

In recent years, the traditional e-commerce and retail industry has faced development bottlenecks, and many traditional retail industry giants have responded to the situation and innovated and sought change, explored a new way of development of online and offline integration, and committed to digital transformation, Yonghui Supermarket, as one of the first circulation enterprises in Chinese mainland to introduce fresh agricultural products into modern supermarkets, is once again at the forefront of the times. Supply chain cost management has always been a key issue for all walks of life, with the increase of digitalization, enterprise boundaries are increasingly blurred, and the competition between enterprises has gradually changed to supply chain competition. Therefore, this paper takes Yonghui Supermarket, a retailer, as a case study, and uses the case study method to study the supply chain cost management of Yonghui Supermarket under digital transformation, taking the relevant theories of value chain, transaction cost management, inter-organization cost management, and SCOR model as the theoretical basis.

This paper first summarizes the basic situation, digital transformation process and supply chain cost composition of Yonghui Supermarket, and then deeply analyzes the current situation of supply chain cost management of Yonghui Supermarket under the background of digital transformation from two aspects: cost management measures and cost data of each link of the supply chain. On this basis, this paper uses the analytic hierarchy process to select six first-level indicators from the perspective of supply chain, including supplier link, procurement link, logistics link, inventory link, sales link and consumer link, and combines the cost management characteristics of Yonghui supermarket to set up 22 second-level indicators to construct the supply chain cost management effect evaluation system of Yonghui supermarket under digital transformation. Then, through the fuzzy comprehensive evaluation method, the supply chain cost management effect of Yonghui Supermarket under digital transformation was quantitatively evaluated, and the score was 3.2561, indicating that it was between medium and good levels, and closer to medium. Finally, according to the evaluation results, it is found that there are still weak links in the supply chain cost management of Yonghui Supermarket, and the problems existing in all links of the supply chain of Yonghui Supermarket are analyzed, especially the cost management needs to be strengthened in procurement, inventory and other links, and optimization suggestions such as strengthening supplier quality cost management and realizing intelligent inventory management are put forward in view of the problems found, so as to achieve the purpose of improving the supply chain cost management of Yonghui Supermarket in the context of digital transformation.

This paper studies the supply chain cost management of Yonghui supermarket under digital transformation, hoping to provide some theoretical reference and experience guidance for other retailers and supermarkets undergoing digital transformation, which will help retailers and supermarkets reduce the cost of each link of the supply chain, obtain higher economic profits, and promote the continuous development of the retail industry.