• Login
  • Register
  • Search

Analysis of Business Model and Accounting Statement Characteristics —— Cites Luckin and Starbucks for Examples

Wenting Zheng


Now, the new coffee brand "Luckin Coffee" has quickly entered the attention of consumers with its rapid store opening speed and the increasing number of customers. This paper mainly takes Starbucks and Luckin in the coffee industry as examples to analyze the impact of financial statement information presentation and analysis under different business models.


Luckin Coffee; Starbucks; Business Mode; Accounting Statements

Full Text:


Included Database


Chen LM, Su M. Financial Accounting comparison under different business models[J]. China's collective economy, 2020(02): 127-128.

Wan QJ. Innovation of business model and accounting model of foreign trade enterprises in the era of big data[J]. International Business Accounting, 2019 (06): 43-46.

Shang ZQ. From the war between Luckin coffee and Starbucks, the business model in the era of "new retail" [J]. Modern Management Science,2019(03): 75-77.

Jiang T. Comparative analysis of ——Starbucks and Lian Coffee in the business model of coffee industry [J]. Business Economy Research,2019(01): 58-60.

Yang Z. Commercial risk analysis of Chinese coffee industry under the new retail mode ——Taking Ruixing coffee as an example[J]. Journal of Jiangsu Institute of Technology, 2019, 25(04): 37-42.

Liang W. Walk into Ruixing and uncover the logic behind "good but not expensive" and "fast opening" [J]. Business School, 2019(08): 16-17.

Li HH, Deng XX. Is Luckin burning money or a Starbucks challenger? [J]. Internet Economy, 2019(06): 68-73.

Huang SZ. The role of business model needs to be clarified: from the impact of business model on accounting[J]. Business Accounting, 2018(21): 6-8.

Liu L, Jia CH. Whether Luckin coffee can be promoted to the "industry beast" [J]. China Management Informatization, 2019, 22(10): 108-110.

He Y, Ma K, Shao CL. The Influence of Business Model Innovation on Financial Accounting Change in the Era of Big Data[J]. Friends of Accounting, 2018 (13): 116-121.

Huang SZ. When accounting meets new economy ——new thinking of value creation based on business model innovation[J]. New Accounting, 2017 (12): 6-8.

Yin ZT. Business Model and Accounting Statement Characteristics [J]. Time Finance, 2017 (27): 187-189.

Zhang XJ. Business Model Innovation and its Accounting Thinking [J]. Chief accountant of China, 2015 (10): 63-65.

Wang L, Wang RH. From the success of Starbucks [J]. Foreign trade, 2014 (01): 112-113.

Wu CX, Yang M, Feng ML. Starbucks' Business Model Research [J]. Modern Business, 2014 (01): 97.

Jiao AH. The Impact of Business Model Innovation on Enterprise Accounting Treatment [J]. Finance (Academic edition), 2013 (14): 165+167.

DOI: http://dx.doi.org/10.18686/fm.v7i3.4646