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            從永輝超市何以成為業界黑馬談管理會計的必然趨勢

            分享到:
            2019-04-23 17:26:06來源: 首冠教育

             中國零售業的市場規模發展迅速,競爭環境復雜,但就在這樣一個競爭激烈甚至是慘烈的環境中卻殺出了一匹黑馬——永輝超市。在KantarRetail評選的零售行業競爭力市場當中,永輝超市進入市場排名第七位,這樣了不起的成績和其快速的發展讓人驚訝,到底是什么原因使其成為超市黑馬的呢?

             

             

             

              永輝超市成立于2001年,于2010年上市之后迎來飛速發展,重心開始轉向大賣場,每年新開分店保持在一個穩定狀態,大約十到二十家。永輝超市最成功的一個案例就是其生鮮產品的價值鏈,在這當中其如何做到成本最低化,從而取得領先于同行業的競爭優勢非常值得深思。

             

              生鮮市場是塊難啃的“骨頭”

             

              永輝超市生鮮部王經理提到,“生鮮產品其實非常難做,整個產業鏈從田間地頭搬到消費者餐桌上,損耗高,而且消費者對質量始終有擔心,要考慮很多成本結構的問題,對超市來說做生鮮能夠賺錢非常困難”。

             

              雖然生鮮產品是塊難啃的“骨頭”,但永輝超市把它作為自己定位的一個基石,并不斷完善和創新,實現了毛利12%,這是非常可觀的成績,通常生鮮行業做生鮮的毛利能夠達到10%就已經了不起了,而且很多超市在這方面是虧錢的。

             

              永輝超市是如何在生鮮市場開辟出自己的一片天空的呢?

             

              短價值鏈結構下的農超對接戰略

             

              “永輝超市的價值鏈非常短,從整個縱向流程來說只有采購、物流、門店銷售這三個環節。”日前,歐尚中國投資有限公司財務總監吳涇清,在高頓舉行的管理會計實踐分享中這樣提到。

             

              從采購和物流上來說,永輝超市采用本地化采購策略。作為農產品,新鮮是其生命線,也是吸引顧客的最大優勢。為了實現這一點,永輝超市提出了農超對接戰略,在整個行業里來說它是最早應用這一概念的。

             

              所謂農超對接,就是到農貿市場直接進行采購,然后讓農貿市場的生產者和農民直接配送到門店。現在永輝超市也在自建生產基地保證采購成本的最優化。通過這樣的理念,永輝超市實現了采購與物流成本的有效控制,從而為門店銷售打下堅實的基礎。

             

              在門店方面,幾乎全部采用租賃形式,從基礎設施到總部行政,嚴格實行成本控制策略。2013年開始使用ERP1.0版本,建立了一個比較垂直的ERP系統,這是其價值鏈的特色。

             

              成本控制突破毛利壁壘

             

              “大賣場做生鮮最大的困難就是毛利很低,售價是一定的,要跟農貿市場競爭,要給消費者提供最好的價格,唯一的就是成本。”王經理提到。

             

              吳總也有同樣的看法,他認為,“成本在整個生鮮的產業鏈、價值鏈過程中有一個非常難的部分就是采購成本。從批發市場采購當然不如從農民手里采購便宜,從農民手里采購當然不如建立自己的生產基地,從而實現價格便宜的農產品的持續供應。”

             

              永輝超市通過自建生產基地,保證采購成本的最優化,實現了在采購政策上不斷升華的過程。其業態形式多樣,不僅有大賣場、賣場,還有社區店,但其主營業務是不變的,都是以生鮮為主。為了進行有效的成本控制,其門店營業的高效和低損耗也是一大特點。

             

              通過有效的戰略成本控制,永輝超市突破了傳統的毛利壁壘,實現了大賣場生鮮毛利12%的佳績,可謂是超市生鮮行業最成功的案例。

             

              縱觀永輝超市的成功,價值鏈和成本控制的作用不可小覷,管理會計的知識在這里發揮了重大作用。隨著未來市場的風云變幻,企業的生存與發展越來越離不開這樣的戰略管理理念,管理會計必將成為一種流行,從而逐漸取代傳統財務地位,登堂入室就在眼前!

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