效率约束下零售企业绩效提升研究——以名创优品为例

Research on Retail Enterprise Performance Improvement under Efficiency Constraints—A Case Study of MINISO

摘要: 文章以名创优品为案例，基于管理会计视角构建“增长逻辑–效率约束–管理会计调节–绩效结果”分析框架，考察商业模式对零售企业绩效的影响。研究发现，高性价比定位、供应链协同和门店复制能够推动规模增长，但高频上新与扩张也会带来库存、费用率和现金流压力。零售企业应通过库存分层、周转监控、目标成本法、作业成本法和贡献分析，形成可衡量、可执行、可反馈的绩效提升机制。

Abstract: Taking MINISO as a case study, this paper constructs an analytical framework of “growth logic-efficiency constraints-management accounting adjustment-performance outcomes” from the perspective of management accounting, and examines the impact of business model design on the performance of retail enterprises. The study finds that value-for-money positioning, supply chain coordination, and store replication can effectively promote scale expansion. However, frequent product renewal and rapid expansion may also generate pressures on inventory management, expense ratios, and cash flow. Accordingly, retail enterprises should establish a measurable, executable, and feedback-oriented performance improvement mechanism through inventory stratification, turnover monitoring, target costing, activity-based costing, and contribution analysis.