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Study On Revenue Distribution Model Under The Business Partner System Of Yonghui Supermarket

Posted on:2020-07-11Degree:MasterType:Thesis
Country:ChinaCandidate:R L LiuFull Text:PDF
GTID:2439330575488814Subject:Accounting
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Capital Employing Labor System has been the mainstream mode adopted by enterprises both at home and abroad.In this mode of the relationship between the capitalists and workers are not equal,the capitalists pay remuneration to workers only equivalent to the value of labor,the workers have created beyond the Labor value for the enterprise,that is the part of the surplus value has been monopolized by capitalists.When the wealth of the enterprise increases to a certain extent,if the income of the workers does not increase accordingly,they will choose to go slow or leave their jobs,which will hinder the further development of the enterprise.But in recent years,Chinese capital market has boomed,with companies from all walks of life competing more and more fiercely with each other.Therefore,in order to retain talents of enterprises and encourage them to actively create value for enterprises,many enterprises begin to break the inherent Capital Employment System,and constantly find out the Corporate Governance Model that can bind the interests of enterprises and workers together,and the Business Partnership System come into being under such circumstances.Business Partnership System reshapes the relationship between capitalists and laborers,making laborers become "partners" in the development of enterprises.At the same time,employers and employees jointly participate in the distribution process of surplus value of enterprises,so as to stimulate laborers to strive for the common cause with enterprises.It brought into play the value of talents,thus promoting the further development of enterprises.In recent years,under the impact of various e-commerce platforms,the business situation of the Supermarket Chain industry has been declining,and the wave of ?store closures? has been intensified.Therefore,some enterprises have begun to explore the Business Partner System can be implemented to revitalize the industry.Yonghui Supermarket(hereinafter referred to as "Yonghui"),as the leader of Chinese Supermarket Chain industry,is the first enterprise to implement the Business Partner System,and its Revenue Distribution Model is very characteristic.Therefore,the analysis of this case can bring reference value to other enterprises which plan to implement similar behavior.This paper analyzes the Revenue Distribution Model of Yonghui Business Partner System,combines the theoretical basis with case analysis,and obtains the economic results of Yonghui after implementing this model.The theoretical part,mainly summarizes relevant literature and analyzes the motivation and effect evaluation of the Revenue Distribution Model under the implementation of the Business Partner System from the theoretical level by using Human Capital Theory,Sharing Economy Theory,Agency Theory and Property Right Theory.Based on the analysis of the motivation,process and other factors of Yonghui's implementation of the model,the case study reveals the impact of the income distribution model under the implementation of the Business Partner System on enterprise performance and market response,according to the relevant data and financial indicators in its financial reports from 2013 to 2017.This article has five chapters.The first chapter is the introduction,which introduces the background and significance of choosing this research topic.On the basis of sorting out relevant domestic and foreign literature of the Business Partner System and Revenue Distribution Model,this chapter clarifies the analysis logic of this paper and builds the research framework of this case.In recent years,the Business Partner System study different from the analysis method of the article.So this paper tries to analyze the enterprise's economic effect after implementing the Revenue Distribution Model under the business partner system,hope this research can provide certain reference for the domestic enterprises.The second chapter include the relevant concepts,implementation motivation and the criteria of evaluation for the Revenue Distribution Model under the business partner system,to pave the way for following case analysis.The third chapter is introduction of the case,including the institutional architecture and the Revenue Distribution Model,and compared it with other models.The fourth chapter is the analysis of the case,firstly analyzed the motivation of implementing the Revenue Distribution Model under the Business Partner System from four aspects: reducing the impact of e-commerce,reducing the human cost,improving the core competitiveness and improving the enthusiasm of employees.Then to verify the validity of the model by analyzing the index of financial evaluation and market value measurement.The fifth chapter is the summary and enlightenment,through analysis of the essence of this model,according to the present situation of the supermarket industry to put forward some Suggestions,thus other enterprises can draw lessons from enlightenment of Yonghui.Based on the existing research,this paper through the case study method to analyze the motivation,model and effect of Yonghui's model.Get the conclusion: Yonghui by implementing the Revenue Distribution Model under the Business Partner System,it benefits most front-line staff and increases their motivation,and enhance the enterprise's operating capacity,profitability,market value and the overall performance.Therefore,Yonghui carries out the Revenue Distribution Model under the Business Partner System is effective.The case study reveals the impact of the Revenue Distribution Model under the implementation of the Business Partner System on enterprise performance and market response,according to the relevant data and financial indicators in its financial reports from 2013 to 2017.Based on this,it comprehensively analyzes the success of Yonghui in implementing the income distribution model under the business partner system.It is hoped to provide some experience for enterprises that intend to implement and are implementing the revenue distribution system under the business partner system.
Keywords/Search Tags:Business Partner System, Revenue Distribution Model, Corporate Governance, Employee Motivation
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