对于中国电子商务行业来说，它影响着企业和消费者。中国将在B2B和C2C购物方面领先其他国家，因为在另一个国家网上购物是一种购物方式。然而，网上购物是中国的现代生活方式。此外，移动设备在重塑消费者行为方面发挥着重要作用。移动交易满足了消费者快速便捷的购物需求(Zhiyuan, 2014)。因此，中国电子商务产业重塑了消费者的现代生活方式和行为方式(Wang & Bernell, 2013)。
基于PWC retail survey，对产品进行调研，与竞争对手进行价格对比，用手机定位店铺，扫描二维码，使用优惠券是顾客通过智能手机、平板电脑和PC进行的主要活动。
Existing research studies on the topic of online shopping, point of sale retail segment and success and decline is discussed here. Accounting theory and how cost analysis would be a useful tool is argued for theoretically. The purpose of the literature review is to present how e-retail and point of sales retail would differ when it comes to the cost structuring. Also, the research literature review aims to show how current research discussion can be structured.
2.2 Current E- retailing landscape in China
For Chinese e-commerce industry, it affects both business and consumers. China will lead all other countries in B2B and C2C purchase, because shopping online in another country is a way of shopping. However, online shopping is the modern lifestyle in China. Moreover, the mobile device is playing an important role in re-shaping customer behaviour. Mobile transaction meets customers’ desires for shopping quickly and easily (Zhiyuan, 2014). Therefore, Chinese E-commerce Industry reshapes consumer’s modern lifestyle and behaviour (Wang & Bernell, 2013).
Based on 2015 E-commerce report, E-commerce market was dominated by the business model of business to business, accounting for 75.7% of total. Moreover, B2B e-commerce from small medium enterprise occupied 46.5% and Alibaba has absolute advantages in E-commerce platform operator. Chinese online retailer is seeking for integration of quality recourses in worldwide to promote an ecosystem of online shopping. Furthermore, mobile shopping contributes 47.8% of total online shopping market share. iResearch Company found that main e-commerce and traditional brand develop a business of mobile sector to adapt growing mobile transaction. for example, M-commerce in the sale of Alibaba is growing from $0.4 billion in 2010 to $41.4 billion in 2015.The data indicated that mobile spend 67 seconds on transaction faster than the purchase made on PCs. What’s more, mobile purchases meet Chinese customers’ desires on limitation on shopping time according to data show that busiest time of day in the mobile transaction is at 10 pm ((iResearch, 2015))
Based on PWC retail survey, researched the products, compared prices with the competitor, located a store with the mobile phone, scanned QR codes and used a coupon are main activities for customers via Smartphone, tablet PC and PC.