轻资产运营模式与数智化管理赋能——基于珠海万达商管的案例研究  

Light Asset Operation Mode and Digital Management Empowerment:A Case Study on Zhuhai Wanda Commercial Management

作　　者：许楠[1] 曾敏[1] 祝瑞 Xu Nan;Zeng Min;Zhu Rui

机构地区：[1]西南财经大学会计学院

出　　处：《管理会计研究》2024年第5期6-17,共12页MANAGEMENT ACCOUNTING STUDIES

基　　金：教育部人文社会科学研究项目(22XJC790011);国家自然科学基金重点国际合作研究项目(72010107001);国家自然科学基金面上项目(72372135)的资助。

摘　　要：越来越多的企业热衷于轻资产运营模式,本文以珠海万达商业管理集团股份有限公司(简称珠海万达商管)为研究对象开展单案例研究,通过分析该公司对外招股说明书等公开资料,结合相关理论文献,提出了商业物业类企业轻资产运营模式的基本框架,分析了委托运营管理和收益分成型租赁等轻资产运营模式的主要特征。本文认为,轻资产运营模式在不同行业和企业应有差异化的应用,并匹配管理体系的创新变革。本文研究发现,企业的数智化管理主要聚焦于收入、成本、管理三个方面,通过服务体验、客户画像、智能运营、数据分析规划等方式,支撑企业轻资产运营模式,最终提高经营绩效与企业价值。这些结论既丰富了轻资产运营模式的理论逻辑和数智化支撑的管理方略,也为相关企业应用轻资产运营模式提供了实操性启示。More and more enterprises are keen on the light asset operation model.This article takes Zhuhai Wanda Commercial Management Group Co.,LTD.(referred to as Zhuhai Wanda Commercial Management)in the commercial real estate industry as the research object,conducts a single case study,analyzes the company's public prospectus and other materials,and combines relevant theoretical literature to propose the basic framework of the light asset operation model for commercial property enterprises.The main characteristics of the light asset operation model of entrusted operation management and revenue sharing leasing are analyzed through case studies.This article believes that different industries or enterprises should have differentiated light asset operation models,which should be applied differently in different industries and enterprises,and the light asset model should also be matched with innovative changes in management systems.This study finds that the digital management of the case enterprise mainly focuses on three aspects:revenue,cost,and management.Tools such as service experience,customer profiling,intelligent operation,and data analysis planning support the enterprise's light asset operation model and ultimately improve its business performance and enterprise value.These conclusions not only enrich the theoretical logic of the light asset model and the management strategies supported by digitalization,but also provide practical insights for related enterprises to apply their personalized light asset model.

关 键 词：轻资产运营模式 数智化管理 委托运营管理 商业物业 

分 类 号：F270.7[经济管理—企业管理] F275[经济管理—国民经济] F279.26