虛實整合趨勢下，全通路經營之成本分攤探討－以A公司為例

Cost Allocation for Omni-channel Retailing：The case of A fashion company

丁云茜(Yun-Chien Ting)

指導教授 ： 黃俊堯

國立臺灣大學/管理學院/商學研究所/碩士(2021年)

https://doi.org/10.6342/NTU202101060

摘要

隨著網際網路與行動裝置的普及、數位科技之發展以及消費者的需求，全通路成為零售業的重要課題之一。近年來，不論是實體零售業者或是電子商務經營者都漸漸的往全通路靠攏。全通路策略的無縫式特色讓原本針對線上、線下通路所投入的成本產生綜效，帶來最大化的效益，但同時也讓衡量通路績效時所需的成本分攤變得更加複雜。
本研究採個案研究，旨在探討在全通路無縫式特色的情況下，該如何辨認應分攤的間接成本以及該選擇何種分攤基礎等，為全通路零售業者取得衡量線上、線下通路之績效資訊提供建議。經研究結果發現，在全通路零售下，與傳統僅經營實體門市或僅經營電商的零售業者相比，針對成本分類之議題主要有三大差異。其一是全通路的無縫式特色讓成本歸屬變得更加複雜與模糊，其二為由於全通路的策略佈局，讓原本在傳統零售商屬於特定通路的直接成本，在全通路的情況下變成了間接成本，其三為由於全通路的商務範疇跨公司層級因此需花費更多資源與時間去搜集分攤基礎的相關資訊。
此外，本文提供未來全通路零售業者欲進行成本分攤時的分攤重點之建議。在成本分類階段，建議先檢視公司的全通路策略並判斷出作為推動全通路的關鍵因子為何，並將為了關鍵因子投入的成本列為間接成本，也就是需被分攤的成本。在選擇分攤基礎階段，優先採因果關係、受益程度原則進行分攤，然而考量到全通路零售商務範疇跨公司層級，若資訊搜集成本過高可採負擔能力原則進行分攤。

關鍵字

全通路零售 ； 成本分攤

並列摘要

With the current trends of digital technology, omnichannel becomes the key issue for retailers. Recently, both the physical retailers and online retailers have started to develop the seamless omnichannel. However, the seamless omnichannel represents that the cost allocation to offline and online channel become more complicated.
As a result, the study focus on the cost allocation in the omnichannel scenario. Through study a retailer in fashion industry, the study attempts to identify the principle that categorize the costs into direct costs and indirect costs and provide the in the omnichannel scenario. In terms of cost allocation, the result of the study shows three main differences between omnichannel retailers and traditional retailers. Firstly, the seamless of omnichannel feature complicates the process of cost allocation. Secondly, due to the omnichannel strategy, the direct costs that originally belong to a specific channel in single-channel retailer may become indirect costs in the case of omnichannel.
Last but not least, omnichannel retailers should spend more resources and times on collecting the information of allocation base because the scope of omnichannel crosses company level.
Ultimately, the study provides two suggestions for omnichannel retailers when they intend to allocate cost for each channel. Firstly, in the cost classification step, the retailer firstly review their omnichannel strategy and determine the key factors that definitely drive omnichannel. Moreover, we can categorize the cost that supports the key factors into indirect costs. Secondly, in the step of selecting allocation base, cause-and-effect and benefits received are priority. However, if the cost of information collection cost is too high, the retailer can select an allocation base that depends on cost object’s ability to bear.

並列關鍵字

omnichannel retailing ； cost allocation

參考文獻

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