在回顾相关文献的基础上,把退款和退货费用分担作为B2C电子商务企业退货策略的两个方面进行研究,建立商品消费市场的利润最大化模型。研究表明:在消费者对退款较为敏感的商品消费市场中,B2C电子商务企业采取宽松的退款策略,少分担或不分担退货费用有利于实现企业利润最大化;而在消费者对退货费用分担较为敏感的商品消费市场中,B2C电子商务企业应尽量提高退货费用的分担比重,同时采取较为严格的退款策略,以有利于实现企业利润最大化。
On the basis of the literature review, the authors take refund and return cost-sharing as two aspects of e-business enterprises' return policy and establish the profit maximization model of the commodities consumer market. The study shows that in the market that consumers are sensitive to the refund of goods, B2C e-business enterprises should adopt generous refund strategies and share less return cost or not share the return cost to achieve maximum profit. However, in the market that consumers are sensitive to the return cost-sharing, B2C e-business enterprises should try to increase the proportion of the return cost-sharing and take more strict refund strategies, and that is helpful to achieve maximum profit.