Value Creation Capability Evaluation Of Software And Information Technology Service Industry Under Asset-light Operation Model

In recent years,internet-centric information technology is developing rapidly,and the development of related industries and enterprises has subverted the operation and profit model of traditional enterprises.The asset-light operation model,which takes intangible assets at core,has become the driving force for sustaining the sustainable development of enterprises.As a typical representative,the software and information technology service industry have less investment in fixed assets.Most of them focus on high value-added value chain links such as R & D,brand and marketing to achieve high revenue and enterprise value promotion.However,the soft power characteristics of these enterprises cannot be effectively reflected by traditional financial index evaluation methods,which leads to the fact that the external capital holders and business operators cannot comprehensively evaluate the value creation capabilities of enterprises and their investment and operating decisions are affected.Therefore,how to establish an effective value creation ability evaluation system has become a key concern for external fund holders and software and information technology service enterprise operators.This article associates the characteristics of light asset operations with the ability to create value for the enterprise,and uses the analytic hierarchy process as the research method,combining qualitative and quantitative indicators,financial and non-financial indicators to build an evaluation model for the value creation of software and information technology service industries.The study found that:(1)when evaluating software and information technology service industries,it should be evaluated from five aspects: R&D innovation capabilities,human resources capabilities,customer relationship capabilities,management system capabilities,and basic financial capabilities.(2)The order of importance for enhancing the value creation ability of enterprises is: R & D innovation ability,customer relationship ability,management system ability,human resource ability and basic financial ability.This article further applies the evaluation model to the evaluation of Yonyou Network's value creation ability.Through analysis of Yonyou Network,it is found that:(1)In recent years,Yonyou Network's value creation ability has shown a downward trend,which also confirms its decision to transform and upgrade.(2)Judging from the evaluation results,Yonyou Network should realize the enhancement of value creation ability from the three aspects of improving innovation output capacity,absorbing excellent talent resources,and increasing customer stickiness.The application value of this paper is to provide a certain reference for the business decision of software and information technology service enterprises,and also provide a certain reference for investors when making investment decisions.