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案例链接：http://www.cmcc-dlut.cn/Cases/Detail/4684
案例名称：康优公司：社交电商转型中的内部定价
译 名：Kang-You Company: Internal Transfer Pricing in Social E-commerce Transformation
案例作者：潘立新，杨敏，任晖，周宁，李峙萍
作者单位：北京航空航天大学
中文摘要：随着传统电商流量红利的逐渐消失，社交电商等新型电商快速崛起。与传统电商不同，由于商品的购买与销售推广集于客户一身，交易裂变复杂，社交电商企业将面临分级销售渠道的设置和中间商品的内部定价的难题。本案例描述了经营健康类产品的康优公司由直销企业转型为社交电商企业过程中遭遇的商品品类扩充、分级销售渠道调整和分润比例确定等问题，重点介绍了该公司如何在高、中、低毛利商品的内部定价中调整对生产商、电商平台和云店店主的利润分割；以及在电商平台发展之后，公司面临的跨境电商进口商品与出口商品的内部定价新难题。通过对本案例的讨论，引导学生探究企业内部定价决策的多重影响因素，思考内部定价对社交电商类企业整体战略及价值创造的推动作用。
英文摘要：With the gradual reduction of traditional e-commerce traffic bonus, some new types of social e-commerce have risen rapidly. Unlike traditional e-commerce, social e-commerce companies have to solve the problem of setting up hierarchical sales channels and pricing of intermediate goods. Kang-you company mainly engaged in health products. This case describes the company's problems in the transformation from a direct selling company to a social e-commerce company, such as expansion of product category, adjustment of hierarchical sales channels and determination of profit division ratio. The adjustments of the internal pricing of high, medium and low-margin gross products, profit division among manufacturers, e-commerce platforms and cloud store owners, and the difficulty of cross-border internal pricing of imports and exports after the development of e-commerce platforms, are highlighted. Through the discussion of this case, students are guided to understand the methods of internal pricing and consider the relationship between internal pricing and enterprise strategy as well as value creation.
中文关键词：社交电商；内部定价；分润比例；云店；2020百优案例
英文关键词：Social e-commerce, Internal transfer pricing, Profit division ratio, Cloud store
案例入库时间：2020-10
