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Research On Performance Evaluation Of C New Energy Automobile Company Based On Internal Value Chain

Posted on:2021-03-03Degree:MasterType:Thesis
Country:ChinaCandidate:X ZhaoFull Text:PDF
GTID:2392330602480369Subject:Accounting
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In recent years,China's economic development has attracted worldwide attention,and its economic development prospects are broad.At the same time,the degree of market competition is also intensifying.For enterprises,in such a fierce market competition,the business performance of the company is directly related to the prospect of sustainable development of the enterprise,which is crucial to the growth of the enterprise.The new energy automobile industry is an emerging industry that is currently the focus of the country.The state has provided many preferential policies for new energy automobile manufacturers to support industrial development.For new energy automobile manufacturers,they should pay attention to business performance evaluation and establish a scientific and efficient performance evaluation method.Introduce the internal value chain theory into the performance evaluation system of new energy automobile manufacturing enterprises,and help them to put the evaluation system into the overall business activities,fully consider the impact of various links within the enterprise on business operations,and thus find the key links of the internal value of the enterprise,and finally to achieve the improvement of business performance and core competitiveness.This paper takes the application of the performance evaluation system of C new energy automobile companies based on the internal value chain as the research topic,using the literature method,the investigation method and the analytic hierarchy process entropy weight method,under the principal-agent theory,the stakeholder theory and the contingency theory,make an investigation on C new energy automobile company performance level based on internal value chain.Based on the evaluation practice and suggestions,it provides guidance for C new energy automobile company's business evaluation,and enrich the significance of enterprise performance evaluation system.According to the previous research experience and the present situation of new energy automobile manufacturing enterprises in China,this paper sets up 30 three-level indexes from six links of R & D design,investment and financing,procurement,production,sales and after-sales service,and uses analytic hierarchy process to introduce the model of expert scoring to determine the specific weights of each index.Applying the established performance evaluation system to C new energy automobile companies,we found that C new energy automobile companies scored 4.06 points in overall performance and rated well.Its six indicators: R & D design link,investment and financing link,procurement link,production link,sales link,after-sales service link.Performance evaluation score respectively were 4.16,3.79,4.08,4.10,3.93,4.19,with good ratings.The overall performance of C energy automobile companies is good,there are also problems such as the implementation of lean production is not in place,the phenomenon of extravagance and waste in production still exists;the ability of information and systematic management is insufficient;the industrial value chain is not perfect;the competition of enterprises is large and the profit space is declining;the level of industrial manufacturing technology is gradually improving,and the requirements for intelligent technology are increasing.On the basis of the result of performance evaluation,C new energy automobile company should use DFC idea,lean production,reduce cost,build performance management information platform,Improve management efficiency;base on the whole industry value chain,make the cost driver analysis;develop intelligent science and technology,optimize user experience;new retail transformation,try the new retail transformation and the directselling mode;develop the automotive aftermarket,improve the automobile financial services,so as to continuously improve its performance level.
Keywords/Search Tags:New energy automobile manufacturing enterprise, Internal value chain, Performance evaluation
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