企业在电子商务平台的盈利能力分析——以唯品会为例.docxVIP

16 摘 要三号黑体加粗 三号黑体加粗 着眼于电商技术的快节奏发展，网络购物几乎是现代人们生活中必不可缺的一部分。而每一个电商企业是以盈利最大化为目的，企业们最终能获取的盈利收益意味着其实际的内部经营状况以及可预见的未来发展方向的好坏和利弊。随着国家电商法的出台，以及各大网络购物平台的竞争不断加大的背景下，本文将探讨唯品会如何能在激烈的竞争环境中分得一杯羹。 其在2018年度创下了营业净收入达到261亿元的巅峰，同比增长8.1%，唯品会通过多年的发展，坐稳了特卖电商的地位。在持续的盈利与稳定的利润下，本文以唯品会为研究样本，依据其近年来的盈利状况，以唯品会的主要利润来源，利润比率以及其主要盈利能力进行分析，具体以存货周转率，总收益周转率，应收账款周转率以及净资产收益率代表分析对象，总结得出唯品会的主要盈利模式，并对其发展规划提出可行性建议和意见。 本文由三部分构成，第一部分为绪论，主要介绍我国电商发展状况并映射唯品会；第二部分为分析唯品会的盈利点和收益来源；第三部分为浅析几个财务指标，浅谈唯品会的盈利能力；第四部分为对唯品会的现有问题提出解决措施与建议。 关键词：电子商务，唯品会，盈利能力，营运能力 With an eye to the fast-paced development of e-commerce technology, network shopping is almost an essential part of modern peoples life. And every e-commerce enterprise aims to maximize profits. The ultimate profitability of an enterprise means the actual state of its internal operations and the foreseeable future direction of good and bad and pros and cons. With the introduction of the National E-Commerce Law and the constant competition in major online shopping platforms, this article will explore how Vipshop can gain a share of the fierce competition. As a relatively mature e-commerce website shopping, Vipshop recorded a peak operating net income of 26.1 billion yuan in 2018, an increase of 8.1% year-on-year. Through years of development, Vipshop has stabilized the position of special sales e-commerce. Using Vipshop as the research sample, based on its profitability in last several years, with the main source of profit for vipshop, the main reason for the profit and profitability analysis, through the inventory of that change, total revenue turnover, cypher receivable turnover ratio and rate of return on common stockholder’s equity as the Representative analysis object, concluded Vipshop main profit model, and put forward feasible Suggestions and opinions to the development plan. This paper consists of three parts. The first part is the introduction, which mainly introduces the development of Chinas e-commerce and maps Vipshop; the second part analyzes the profi