The Analysis Of The Model Of The E-commerce Platform Value Co-creation

On July 4,2015,the state council issued the guidance on actively promoting the "Internet plus" action.The guideline focuses on giving full play to the optimization and integration role of the Internet in the allocation of social resources to enhance the innovation and productivity of the whole society.E-commerce platforms on the Internet end connect merchants(retailers,suppliers)and customers on the physical end.At the same time,e-commerce platforms enable customers to participate in product research and development.This enables e-commerce platforms to guide merchants to allocate resources based on customer needs.The emergence of new businesses and new business models brought by the information technology revolution has posed new challenges to the financial work of enterprises.The value co-creation mode of e-commerce platform represented by alibaba is changing the social production mode from the mode of supply,production and marketing to the mode of customized production.In the future,both e-commerce platforms and enterprises will be profoundly affected by the value co-creation model of e-commerce platforms.Therefore,only by understanding the value co-creation model of e-commerce platform,can management accounting provide data required by decision makers at a certain height.This paper explores and analyzes the model of value creation between e-commerce platforms,merchants(retailers,suppliers)and customers,namely the model of value creation on e-commerce platforms,and verifies this model with alibaba e-commerce platforms(1688,Tmall,taobao).This paper is divided into five chapters.The first chapter is the introduction.Firstly,the research background and significance are described.Secondly,the research status of value co-creation,community platform value co-creation,innovation platform value co-creation and e-commerce platform value co-creation is analyzed.Secondly,the research ideas and methods of this paper are sorted out.Finally,the framework of this paper is summarized.The second chapter is the theoretical overview of e-commerce platform value co-creation model.Firstly,the connotation and characteristics of value co-creation mode of e-commerce platform are clarified.The connotation of value co-creation mode of e-commerce platform is that value is transmitted through interaction between e-commerce platform,customers and merchants(suppliers and retailers).The three form a system to capture and satisfy demand,thus jointly creating value.Secondly,the common patterns of value co-creation on e-commerce platforms are sorted out,namely B2 B,B2C,C2 C and B2B2 C.Thirdly,according to the e-commerce platform,customers,merchants three main summed up their value realization path.Secondly,the evaluation method of value co-creation effect of e-commerce platform is summarized,and the user dimension evaluation method is adopted to make up for the deficiency of the financial dimension evaluation method.Finally,the paper introduces the theoretical basis,that is,the theory of value co-creation,the theory of bilateral market and the theory of sharing economy.The third chapter is the case introduction of value co-creation mode of alibaba's e-commerce platform.First of all,it introduces alibaba group and e-commerce industry.Secondly,according to 1688(B2B)e-commerce platform,Tmall(B2C)e-commerce platform,taobao(C2C)e-commerce platform respectively introduced their value creation model.The fourth chapter is the realization path and effect analysis of alibaba's e-commerce platform value co-creation.Firstly,there are three ways for alibaba's e-commerce platform to realize value through big data :(1)to maintain the order of the platform and deliver "experience value" to customers;(2)segment customers and deliver "experience value" to customers;(3)provide data services to deliver "demand information value" to merchants.Secondly,customers have four ways to achieve value :(1)share views with other customers and deliver "experience value" to other customers;(2)interact with suppliers and deliver "demand information value" to suppliers;(3)interact with e-commerce platforms and deliver "demand information value" to e-commerce platforms;(4)attract other customers and merchants,and deliver "platform stickiness value" to e-commerce platforms.Thirdly,merchants have four ways to realize value :(1)suppliers interact with retailers and customize production,suppliers deliver "commodity utility value" to retailers,and retailers deliver "demand information value" to suppliers.(2)suppliers interact with customers and customize production to deliver "commodity utility value" and "experience value" to customers;(3)merchants interact with customers through e-commerce communities and deliver "experience value" to customers;(4)merchants attract customers and deliver "platform stickiness value" to e-commerce platforms.Finally,evaluate the effect of e-commerce platform value co-creation from two dimensions of users and finance.Chapter five is the conclusion and inspiration of the case study.Four conclusions are put forward according to the part of case analysis.Big data is the driving factor for the realization of e-commerce platform value co-creation.Customer generated content is the driving factor for the realization of customer value co-creation.Service dominant logic is the driving factor for the realization of business value co-creation.The user dimension can make up for the lack of financial dimension in the evaluation of value co-creation effect of e-commerce platforms.At the same time,three Revelations are put forward according to the conclusion.E-commerce platforms should promote the development of big data technology to a strategic level.E-commerce platforms should enrich the interactive tools between customers and merchants.Management accounting should integrate financial and operational data in evaluating the new economy.The contribution of this paper includes three points.Firstly,this paper highlights the role of e-commerce platforms in the value co-creation model.The research on the value co-creation model of e-commerce platforms is in its infancy,while the current research ignores the role of e-commerce platforms.In fact,e-commerce platforms use big data technology to mine customer demand information,thus promoting customized production.Secondly,this paper summarizes the unique B2B2 C value co-creation mode of alibaba's e-commerce platform.Alibaba has got through 1688(B2B)e-commerce platform,Tmall(B2C)e-commerce platform,and taobao(C2C)e-commerce platform,thus establishing B2B2 C e-commerce platform.B2B2 C e-commerce platform closely connects customers and merchants,providing a way for customized production.Thirdly,in the context of the rapid development of the new economy,the traditional three statements can no longer accurately reflect the value of enterprises.This paper tries to supplement the financial dimension evaluation method with the user dimension evaluation method.Through the user dimension,management accounting can correctly observe the value co-creation mode of e-commerce platform,so as to optimize business decisions.