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论文编号：	9274
作者编号：	2120122958
上传时间：	2017/6/16 13:56:51
中文题目：	A公司电子书店盈利模式优化研究
英文题目：	Research on Optimizing the Profitability Model of A Company eBook Store
指导老师：	黄福广
中文关键字：	电子书店；盈利模式；杜邦分析法
英文关键字：	eBook Store; Profitability; Dupont Analysis
中文摘要：	本文选取A公司电子书店作为研究对象，结合文献研究法、案例分析法、调查分析法和比较研究法等多种研究方法，针对其2013-2016年度的财务指标进行盈利模式问题的相关分析。通过对A公司电子书店的自身盈利模式的分析以及和竞争对手盈利模式的对比，找出现有盈利模式存在的问题和影响因素，并进一步提出优化措施。 全文共分六章，围绕着A公司电子书店的盈利模式优化问题进行研究。第一章是研究的前提，对盈利模式问题的研究背景和意义进行了阐述，同时概述了内容框架以及研究方法。第二章是研究的理论综述，包括盈利模式的概念界定以及盈利模式研究的相关理论，介绍了国内外针对这一问题的研究现状。第三章、第四章和第五章是研究的核心部分。第三章介绍了A公司电子书店的基本情况、盈利状况和盈利结构；第四章借鉴杜邦分析模型，选取关键盈利指标展开研究，并结合了与竞争对手盈利模式的对比分析，找出A公司电子书店目前的盈利模式存在的问题及关键影响因素；第五章则针对问题提出优化的措施和建议。第六章是对全文研究的思考，得出结论，指出不足之处，对进一步研究做出展望。希望本文的研究可以帮助A公司电子书店进一步完善盈利模式，并且能够对国内其他电子书店的发展起到一定的学习和借鉴作用。 在对A公司电子书店现有盈利模式的问题分析上分别从收入、成本以及费用三个方面进行了阐释。 收入方面，A公司电子书店的收入结构完全以产品收入为主，促销手段相对依赖于低价促销，手段单一。一直通过竞争对手比价和折扣的方式维持低价吸引用户，具有竞争力的选品规模并没有在收入提升方面表现出优势。 成本方面，A公司电子书店的成本主要是向出版机构支付的版税。随着用户规模、交易量以及合作出版机构数量的不断增加，版税支付的比例却始终维持不变。业务规模的扩大没有给A公司电子书店带来应有的成本优势。 费用方面，A公司电子书店在连年亏损的业务结果下仍然没有在费用控制上做出改善。繁冗的组织结构导致了高昂的管理费用，低效的市场投入在带动销售上收效甚微。费用支出与收入之间存在着不合理的比例关系。 分析表明，A公司电子书店现有的盈利模式同时受到内部因素和外部因素的共同影响。内部影响因素主要包括： （一）利润源过于单一饱和。A公司电子书店的收入来源集中在电子书产品的销售和借阅上，尽管在市场上选品规模优势明显，但从收入的构成上看到长尾效应并没有得到体现，头部选品与竞争对手相差不大，制约了A公司电子书店经营业绩的提升。 （二）对产品结构和定价控制力不足。A公司电子书店的产品结构单一， 过于依赖出版机构的选品供给，无论在出版机构提供的内容上还是定价的策略上都表现得控制力不够，盈利模式的自主性不强。 （三）成本结构不合理以及效率有待提高。A公司电子书店在成本和费用的支出方面重视程度不够，在业务扩张阶段并不关注支出比例是否合理以及后续的效果，直接造成了营业利润的连年亏损。 外部影响因素主要包括： （一）盗版打击力度不够。国内盗版市场猖獗，导致国内阅读用户较低的付费意愿，对出版行业的发展十分不利。一方面是由于国内对于盗版的法律法规还不够完善和严厉，另一方面也反映出了出版行业对反盗版的技术投入不够，在这方面与国外差距较大。 （二）电子书定价普遍上涨。整个电子书市场的定价都呈现出了上扬的趋势，与纸质书的定价差距越来越小。本来国内阅读用户对于数字阅读的付费意愿就低，定价的上涨势必影响到电子书的销量。 （三）电子阅读产业热度降低。这与行业发展的阶段相关，热度过后会有一个理性的回归，但同时也是电子书定价上涨的一个必然结果。 A公司电子书店现有的盈利模式在运营初期给公司带来了可观的收益，对于电子书店业务规模的扩大和销售额的提升也发挥了作用，但是未能使经营业绩扭亏为盈。A公司电子书店现有的盈利模式不足以支撑未来业务快速发展的需要。 建议A公司电子书店能够通过构建多元化收入来源和合理控制成本费用支出的方式来进一步优化现有盈利模式。在构建多元化收入来源方面，可以利用拓展渠道的方式增加收入来源，将用户群从目前的个体用户扩展到企业用户，深入到三四线城市扩张销售渠道的深度和广度，挖掘店内流量的经济效益以及寻求与公司内部其他产品线的合作机会。同时，进一步丰富产品结构，完善出版形式，增加有声读物以及阅读类周边产品的销售，以弥补产品结构单一的不足。在合理控制成本费用方面，可以通过加强纸电同步的方式来优化现有的成本结构和组织结构，加强市场费用投入的精准度，挖掘合作出版机构以及已有用户的潜力。 电子书行业正处于快速发展的阶段，机遇和挑战并存，针对盈利模式的研究将会随着行业的不断成熟而更加完善。从长远来看，A公司电子书店盈利能力的提高仍然依靠持续的“开源”和“节流”，如何提升业绩提高收入以及优化结构降低成本，需要进行不断梳理才能够将商业价值转换为利润。盈利模式是企业的经营管理者战略眼光、判断力与执行力的综合体现。
英文摘要：	The paper takes the eBook store of A company as the subject, leveraging the method of literature research, case study, action research and comparative analysis to penetrate the year of 2013-2016 financial statement. Based on the profitability analysis of A company eBook store and the comparison with the key competitors, dig out the problems and the key drivers, and also provide the optimizing suggestions given those factors. The paper is divided into six chapters by exploring the optimizing study on the profitability of A company eBook store. Chapter 1 illustrates the research background and significance, the framework and the research method. Chapter 2, as the base of following study, is the literature review, which is mainly about the profitability concept and the sum-up of related financial theory. Chapter 3, Chapter 4 and Chapter 5 are the core of the paper, Chapter 3 briefly introduces A Company eBook store，current profitability status and profit structure; Chapter 4 is to leverage the Dupont Analysis to analyze the profitability, and also compare the profitability with the competitors. Based on the analysis, find out the key drivers on how to impact the profitability; Chapter 5 is to provide the suggestions to further improve the profitability. Chapter 6 is to give the conclusion, tell the limitation of the research and the next step moving forward. The paper aims to help the eBook store of A company improve the profitability, and also for the other eBook stores to take reference. The analysis about the problem of current profitability model includes 3 aspects: About Income. A company eBook store was mainly relied on the product income and limited ways to drive sales. A company eBook store kept the competitive sales price to attract the customers, which selection size didn’t perform well to drive sales. About Cost. The cost of A company eBook store is mainly about the royalty payment. The customer size, transaction volumes and the quantity of Publishers are increasing, while the percentage of royalty payment has not been reduced. It indicates that the business size didn’t bring the cost benefit. About Expense. A company eBook store has not been worked on the expense controlling. The complex organization structure brought high management expense, and the marketing investment showed low efficiency. It indicates that the expense and income didn’t match well. Given the analysis, both internal factors and external factors impacted the profitability model together. The internal factors include: 1. The limited profit resource. The income of A company eBook store came from the eBook sales and lending service. The long tail didn’t show up despite the selection size, and also there is no big difference on top selections comparing with the key competitors. 2. Lack of controls on the product structure and pricing. Both the selection and pricing highly depends on the Publishers. 3. Unexpected cost structure and expense efficiency. A company eBook store didn’t pay much attention on the cost and expense control during the developing stage, which caused the loss despite the sales increased. External factors includes: 1. The impact of piracy. The piracy made the lower willingness on payment by the reading customers, which impacted the publishing industry a lot. It indicates that there is no strict punishment in China, and also the publishers should invest more on anti-piracy. 2. The pricing increase. The pricing on eBook is increasing, which lead to very limited price difference between eBook and Pbook, which will impact the eBook sales. 3. The eBook market is not so hot as before. The market will be back to the normal level on certain stage, while it’s also the result of high pricing of eBook. The analysis says, the current profitability of A company eBook store brought much profit at the very beginning, and also contributed a lot to drive the business size and sales increase. While it didn’t make it earn in the end. So, the current profitability model can’t support the rapid growth. It’s suggested that A company eBook store further optimize the profitability model by maximizing the profit resource and controlling cost. To maximize the profit resource, A company eBook store may expand the income resource, including: engage more corporate customers, develop tie 3 and tie 4 cities, leverage the traffic to get more advertisement income, and also seek for more opportunities to cooperate with other product lines. At the same time, A company eBook store can bring more contents, self-publishing, audio books and other product sales relating to reading, which can help A company eBook store to get more sales. On the other side, A company eBook store may optimize the current organization structure and cost structure by eBook and PBook synergy. And focus on the efficiency improvement on marketing expense by targeting the customers and cooperating with publishers and existing customers. Electronic book industry is developing rapidly, which is full of opportunities and challenges, and will be more perfect in the near future. The profitability improvement will be still relied on “profit resource” and “cost control” in the long term. How to improve the income and how to optimize the cost structure, which needs more effort to make it profitable. The profitability model represents the strategy setting, decision making and execution of the management team.
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