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A Research On Performance Evaluation Of MR Company Merger Integration Based Balanced Scorecard

Posted on:2016-07-26Degree:MasterType:Thesis
Country:ChinaCandidate:M Y LiFull Text:PDF
GTID:2309330470953147Subject:Accounting
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M&A is a method of company within the reallocation of resources and rational allocation, every year thousands of companies build up strength through mergers and acquisitions. However, the information can be seen in the past, unless these merged companies have proficient merger integration.(?) the probability of success is very low. Currently there are many problems about merger integration performance evaluation still. Many companies donot pay enough attention on merger integration performance evaluation and be lack of effective and sound merger integration performance evaluation system. Performance evaluation of the company’s post-merger integration should not only reflected in the net profit margin, such as sales of such financial indicators should also be reflected in other aspects of customer satisfaction, personnel qualifications, etc. and also brand awareness. market share, etc. non-financial indicators. However, MR is lack of non-financial indicators about performance evaluation for merger integration.From the perspective of the Balanced Scorecard, the former method is lack of "customer,""internal processes","learning and growth" of these three levels of merger integration performance evaluation and examination. The evaluation does not match well with the company’s strategy, the company can not meet the needs of long-term development.In order to fully improve the success rate of mergers and acquisitions in MR. MR should strengthen the company’s emphasis on performance evaluation of merger integration.Meanwhile, merger integration performance evaluation system should be built for MR enterprise. This study was carried out by introducing the Balanced Scorecard performance analysis of merger integration, and the MR’s previous merger integration process is discussed, followed by analysis of the company’s merger integration MR evaluation system status and problems, and then describes the feasibility and advantages of the Balanced Scorecard in MR performance evaluation merger integration.Then established based on Balanced Scorecard framework of merger integration performance evaluation system, selected financial level, customer level, the level of internal processes and learning and growth perspective of four levels of performance related indicators merger integration, and application of the Balanced MR Company merger integration performance evaluation, after the results of the analysis, the several applications is recommended for MR Company BSC merger integration enterprise performance evaluation, including preparation and Practical Points.
Keywords/Search Tags:Merger integration, Balanced scorecard, Performance indicators
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