Research On The Profit Model And Financial Performance Evaluation About B2C Business Enterprise

E-commerce in China is growing rapidly,and e-commerce in the B2 C model plays an important role in the development of e-commerce in China.Although profit model is a B2 C e-commerce enterprise is not open around the topic,but the academic circles and the business profit model is not on the performance of evaluation to give enough attention,mainly for two aspects.One is that the existing research on the pros and cons of the profit model focuses mostly on management and economics.The second is that the evaluation of the performance of the earnings model is rediscovered by the characteristics of dynamic changes,and the complete dynamic financial evaluation system is not established.Based on the above background,this paper focuses on the B2 C e-commerce industry,first through the literature combing,found that the existing research more dependent on the traditional financial indicators to evaluate the performance of profit model,lack of dynamic perspective on the B2 C e-commerce business profit model analysis The Secondly,through the analysis of the profitability of B2 C corporate profit model,the profit structure of different B2 C e-commerce enterprises is different from the three aspects of income structure,cost structure and profit structure.Finally,this paper constructs the profit model evaluation system which includes the five elements of profit model and the traditional performance evaluation index,and examines the profit model of Suning Yun business in the typical B2 C market in China.In the aspect of the overall evaluation of profit model,the profit model of Suning cloud business before and after transformation is decomposed by the five elements of profit model,and the dynamic change process and the advantages and disadvantages of the existing profit model are found through the contrast between the profit model before and after the transformation.In terms of financial evaluation,This paper chooses the return on net assets,net assets per share,earnings per share and operating profit rate as the evaluation index of profitability before and after the transformation of Suning cloud,and found that the profitability of Suning Yun Shang after the transformation was significantly reduced.This paper argues that the profitability model performance evaluation system that includes the five factors of profit model and the traditional financial indicators can better find the problem and performance level of Suning Yun business profit model.This article found that Suning exists to support the profit model to run the system is unstable,the overall profit source of a single,not out of the shackles of traditional business,the lack of consumer userssticky and online line channel conflict and other four disadvantages,but also the Internet convergence trend,The basic consumption experience gradually changed,profit management model behind the management structure gradually clear three advantages.Through the analysis of sales costs and management costs of the relevant indicators found that Suning sales of the profitability is very low,and the continuous merger led to inter-departmental conflict,an increase of management costs.Double-line mode fusion capacity is low,cost control ability is poor,the market positioning is not clear,etc.is the direct cause of reduced profitability.