本文為圖書館個案。主要探討自2005年「懶人經濟」在大陸興起以來，越來越多的供需商機從 大宗行業逐步轉移到零售行業的小商品上，並顯現出迅速地上升的趨勢。隨著網際網路技術與共用經濟的蓬勃發展，結合急劇增長的零售行業供需商機，京東集團發現了大陸O2O平台的價值，並將其開發爲「京東到家」O2O移動端應用，為LBS移動定位處3公里內消費群體提供生活用品服務。本個案需要解決的問題為京東到家自2015年上線以來虧損的主要原因。個案本文將對京東到家之O2O電子商務模式在大陸環境下的創新營運流程，以及運營之財務數據進行整理和描述，並在教學手冊部分對京東到家營運流程和財務績效進行分析和計算，解決京東到家目前虧損的主要原因不是營運模式的問題，而是他承擔全部眾包物流的巨額費用使其入不敷出。最後，教學手冊中還會針對京東到家虧損原因，進行討論和給予建議性解決方案，探討達到損益兩平可行的方案。本個案之主要教學目標是訓練學生系統分析能力和財務績效估算能力，讓學生學會在研讀個案本文後可以自行繪製京東到家營運流程圖，清晰地分析營運流程中不合理的業務流向。同時也會讓學生學習到，如何估算京東到家財務績效，以及如何適當調整公司運營規劃，提出解決方案，幫助公司扭虧為盈，得以更好的發展。

Since 2005, the rise of ＂Lazy Economy＂ in the mainland China caught focuses, and recent more and more business opportunities in supply and demand gradually shifted from large industry to the retail industry, commodity, showing rapidly rising trend. With the dramatic development of Internet technology and the ＂Sharing Economy＂, combined with the rapid growth of the retail industry supply and demand opportunities, Jingdong Group discovered the value of mainland China O2O platform, as soon as established as ＂Jingdong to Home＂ - the O2O mobile client application. ＂JD to Home＂ is given functions from LBS mobile positioning to provide goods and services that are living within 3-km. The case will consolidate and describe how this innovative O2O e-commerce business process and financial structure operate in the environment of the mainland China, and will analyse and address that the main problem of financial loss is responsible for the huge cost of logistics fees by Jingdong to Home, not the operation mode of O2O platform. At last, will discuss suggested solutions for current status of the Jingdong to Home to reach the break-even or explore the profits in the teaching manual of this case. The teaching aims of the case are training students abilities to analyse systematic process by learning flow-charting, as a result of indicating unreasonable business flow belong to working process clearly; and estimate the financial performance of Jingdong to Home; as well as how to adjust operational plans and put forward solutions to be profitability, for the better development of Jingdong to Home.