所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/1968
案例名称：都是“飞单”惹的祸：电子商务零售行业会计核算迷局
译 名：“Feidan” is to Blame: The Plight of Accounting Measurement in E-commerce Retail Industry
案例作者：周宁、马婧、冯涛、韩小汀、胡婷婷、方蕙
作者单位：北京航空航天大学
中文摘要：随着经济和信息技术的快速发展，电子商务零售行业发展迅速。2014年，仅11月11日一天，淘宝天猫就创下571亿的销售额，巨大的商业利益吸引着传统企业的资金和人力资本流入电子商务领域，大批传统行业的财务人员也随之被吸引到电子商务行业。成格风尚(北京)科技有限公司成立于2010年初，是由CET公司出资建立的垂直型电子商务公司。本案例以该公司为例，通过描述其在电子商务销售过程中经历的“飞单”事件，重点阐述成格公司在自建物流、客户自提和委托第三方物流三种不同配送方式下所面临的会计核算问题。同时结合其行业特性，对电子商务零售企业普遍存在的高退货风险的控制和防范、会计核算原则的选取以及销售部门业绩评价方法的选择等难题进行讨论。
英文摘要：With the rapid development of economic situation and information technology, the e-commerce retail industry has achieved a roaring development. November 11th, 2014, Taobao & Tmall reached a saleroom of 57.1 billion RMB in a single day. The tremendous business interests have drawn the capital and human resource of traditional companies into e-commerce industry along with the financial personnel of traditional industries. CHICR (Beijing) Technology Ltd. was incorporated in Beijing at the beginning of 2010. It is a vertical e-commerce company funded by CET. Taking CHICR as an example, through describing the “Feidan” incident it underwent during e-commerce sale, this case focuses on the accounting measurement problem. CHICR was facing under three different logistics modes, which were self-build logistics, pick up by customers themselves and third-party logistics. How should e-commercial companies master the industry characteristics and the principles of accounting measurement? How to control and prevent company’s risk of high return rate? How to evaluate the performance of sales department? These problems which e-commercial companies are facing will be discussed in the case.
中文关键词：电子商务；零售行业；飞单；销售收入；2015百优案例
英文关键词：E-commerce Retail Industry; Feidan; Sales Revenue
案例入库时间：2015-08
