Research On The Performance Evaluation Of Automobile Sales Service Enterprises Based On Balanced Scorecard

The rapid development of economy and the continuous progress of science and technology have brought great convenience to human life and accelerated the urbanization process.All walks of life have been making continuous progress,residents have more disposable income and higher consumption level,which has increased the consumption of cars in our country.In recent years,China's passenger car market in the wake of the development of economy is expanding fast,cause a significant increase of car ownership in China,in 2009 to become the world's first mahayana vehicle market,car ownership by the end of 2016 to 194 million,the national average per hundred households have 36 private car,passenger car sales of 27.52 million units,has a net gain of 22.12 million cars,is more than twice as many in the United States.The combined growth rate of car sales from 2009 to 2016 was 38.7%.Auto market rapidly expanding at the same time there are many automobile sales and service enterprise,the enterprise competition pressure,new car sales have not get more profit,it makes the development of Chinese auto dealers group met with problems.The development of automobile sales service enterprises entered the bottleneck period.How to go through tough times is a question for every business.The current situation,the enterprise only by self development cannot meet the need,so a lot of automobile sales and service enterprises choosing the way of mergers and acquisitions to expand the scale of the enterprise,in order to form scale effect,reducing competition,expand the market,through mergers and acquisitions,integrate various resources,reduce the enterprise cost,increasing profits through the hard times.However,after the merger,whether the enterprise can reasonably integrate the resources to achieve the target,can the merger help the enterprise to establish a foothold in the market,what does the merger and acquisition bring to the enterprise? Growth or decline? All need a reasonable evaluation system to measure.So in this paper,based on this,has chosen a medium-sized domestic car sales enterprise,through analyzing the characteristics of the automobile sales companies,based on the balanced scorecard to build up a set of suitable for automobile sales and service evaluation system for enterprise mergers and acquisitions,and evaluate the R enterprise m&a performance analysis.Although the study of the balanced scorecard theory is relatively mature in theory,but for the evaluation system in automobile sales and service enterprise application study is less,in this paper,based on the theory of balanced scorecard and combining the characteristics of automobile sales and service enterprises,built from the learning and growth,internal processes,customers,financial performance evaluation system of four aspects of mergers and acquisitions,through the core enterprise for automobile sales and service in the industry R multi-dimensional studied before and after m&a performance,from the financial,internal processes,customer,learning and growing overall comprehensive analysis.To provide reference and guidance for the evaluation of m&a performance of car sales service enterprises.This paper content mainly includes introduction,related theory,combined with the characteristics of automobile sales and service enterprises,the construction of mergers and acquisitions performance evaluation system,the R m&a performance analysis,finally the evaluation conclusion and policy Suggestions.The paper is divided into five chapters,the first chapter introduces the research background and the significance of the research,the current research situation,the research methods and contents,the innovation points and the deficiencies.The second chapter expounds the theory of merger and acquisition and the theory of balanced scorecard.The third chapter is based on the balanced scorecard theory,and builds the index system based on the balanced scorecard for the characteristics of automobile sales service enterprises.The fourth chapter selects the case of R company's merger and acquisition,analyzes the merger and acquisition performance of R company in four dimensions through the use of balanced scorecard,and evaluates the influence of m&a on all aspects of the company.The fifth chapter describes the evaluation conclusion of the research,and puts forward the policy and suggestion for the conclusion.It provides some reference for the development of automobile sales service enterprises in China.In this paper,based on the balanced scorecard performance evaluation of automobile sales and service enterprise mergers and acquisitions,as the automobile sales and service enterprise m&a performance evaluation provides a reference,to the enterprise to make the right strategy provides an evaluation method.It is conducive to the good development of automobile sales enterprises and the healthy operation of enterprises.