Manufacturing Service Value Co-creation Financial Report And Its Application Research

Studying the manufacturing service value co-creation financial report and its application has important theoretical and practical value for promoting the supply-side structural reform of China’s manufacturing industry and realizing the co-creation and co-sharing of enterprise value under the Internet environment.The key of supply-side structural reform lies in how to better meet the needs of consumers and provide high-quality supply,according to the expansion of resource boundary and the transformation of value creation mode.The resources used by enterprises are expanded from upstream to downstream,and the user resources are incorporated into the strategic resources of enterprises to realize the value co-creation between enterprises and users.In fact,the user the whole process of participation in the Internet environment to realize the integration of the supply chain,manufacturing enterprise is just a node in the network and platform,based on the requirement of the user integration of resources,stakeholders in the user’s value at the same time,realize the value of stakeholders to create and share,and then realize the process of service industry.The core of the servitization of manufacturing industry lies in the reform of value co-creation business model,which involves enterprise strategy,internal operation mode,technological change,and changes with external market and customers.It is not only a business problem in the field of service science,but also a financial problem of value creation and distribution.Therefore,from the perspective of capital flow and information flow,this paper studies the scientific issues of which values should be confirmed,what information should be disclosed,how to be disclosed,and how the information should be used in the process of creating stakeholders’ values.To solve these problems,this paper combines service dominant logic,service science,service ecosystem,a service-oriented manufacturing,value co-creation,stakeholders,value-added and relevant theory research results,with normative research is given priority to,supplemented in case studies and empirical model research,focusing on the theoretical framework of manufacturing service value co-creation,the internal mechanism and system of manufacturing service value co-creation financial report,and the application of report information.In order to put forward the corresponding solutions,the research content is as followed:(1)Haier’s manufacturing services value co-creation model and its financial reporting cases research based on grounded theory and text mining.Based on the traditional value-added statement application,focus of the word and word frequency statistics technology text mining with traditional grounded theory of integration,Haier management innovation practices case studies,reducing the open coding phase core concepts and categories selected subjectivity,and ultimately get the Haier’s manufacturing services value co-creation model and its inherent mechanism to reflect.(2)The internal mechanism and effectiveness of manufacturing service value co-creation financial report.According to haier’s management practice,this paper argues that under the Internet environment manufacturing service is the key to the whole process of user participation through the supply chain,the core is value co-creation by stakeholder,the goal is to build manufacturing service ecosystem,while manufacturing enterprise become integrated stakeholders resources platform.The manufacturing service value co-creation financial report is based on the information that the enterprise’s social role comprehensively reflects that the enterprise and its stakeholders jointly create value and share value,which uses value-added instead of the net profit as enterprise target variable and the foundation of value co-creation financial report,building on this basis this paper build the theoretical framework of manufacturing service value co-creation and the internal mechanism of manufacturing service value co-creation financial report based on value-added.Finally,the use of time-series model and the ecology of symbiotic Logistic growth model from an economic point of view,respectively,share the validity and effectiveness of verification based on the value co-creation of value-added to build manufacturing services of value in creating and sharing mechanism is effective.(3)The system of manufacturing service value co-creation financial report based on small-micro accounting and value-added.In this paper,small and micro accounting is introduced into the hierarchical reporting logic to build internal and external,and the internal and external value-added statements are integrated to better integrate financial accounting and management accounting information.A value co-creation financial reporting system including stakeholder value co-creation and co-sharing asset equity status statement was proposed.And then this paper constructs the financial index system and strategic performance evaluation index system based on value co-creation financial report.(4)The application of manufacturing service value co-creation financial report information in enterprise performance evaluation and and performance improvement based on multi-multi-view.Which,through the historical trend,time sequence diagram,and industry standard analysis methods such as haier total value to create,share,create efficiency and value reveals the haier transformation process in stages and different stages of service performance,and combining time series and momentum accounting theory found increasing shareholder value of change and the income,employees a certain relationship between the change.In order to meet the needs of internal management,this paper comprehensively applies evidence theory,AHP,whitening weight function and other methods to stakeholders from Haier’s service transformation in terms of stakeholder value creation,organizational management,financial results and future value creation ability.The value of co-creation of strategic performance is comprehensively evaluated,and the probability of achieving excellent grade is 94.4%.This paper combines financial performance and strategic performance evaluation and financial report information and evaluation indicators,using qualitative analysis method(QCA)in set theory to explore high manufacturing enterprises performance.The path of performance has found that high performance is the result of a combination of strategy,organization,operations,and stakeholder co-creation.Shareholders,employees,and users can achieve high performance through high-value sharing,while employees and Users share value and are equipped with an efficient management mechanism to achieve high performance even if shareholders do not receive high benefit sharing.In general,the manufacturing service value co-creation financial report with the value-added as the core,reflecting more information besides the profit indicator,which can be used as a supplement to the traditional financial reporting system or as part of the future integrated report on manufacturing enterprise to try and promote,reflect the value of stakeholders to create and share information,better service for enterprise stakeholders decision,improve the efectiveness of the enterprise to create value responsibility system.