Font Size: a A A

Performance Evaluation Of Apple Under Asset-light Operation Mode

Posted on:2021-02-17Degree:MasterType:Thesis
Country:ChinaCandidate:F XiaoFull Text:PDF
GTID:2428330605458873Subject:Accounting
Abstract/Summary:PDF Full Text Request
The 21st century is the era of knowledge economy,operating knowledge is the best way of economic growth for enterprises.The asset-light operation mode just emphasizes the cultivation of intellectual capital to promote value maximization,which is in line with the trend of The Times.Nowadays,more and more well-known enterprises began to light asset transformation,based on the implementation of early light asset operation mode of the company as an example,its light assets operation mode is mainly studied and the performance evaluation,through the interpretation of its model as well as the performance evaluation and analysis,the light asset operation mode performance situation and characteristics of apple.Based on a systematic review of asset-light operation mode and related theories of corporate performance evaluation,this thesis first studies the asset composition of Apple Inc.and the realization path of its asset-light operation mode.By collecting the data of Apple Inc.from 2015 to 2019,it is found that the heavy assets such as fixed assets and inventory account for only about 10%of the total assets,while cash reserves account for more than 60%of the total assets,and the asset form is relatively light.Through the interpretation of the asset-light operation mode of Apple Inc.,it is found that there are mainly the following ways for Apple Inc.:1.Second,strengthen the control of outsourcing enterprises,reduce the risk of asset-light operation;Third,focus on product research and development design,marketing and other links with high added value and strong profitability;Fourth,actively cultivate asset-light,improve profitability,and ensure the continuous operation of asset-light operation mode.Second apple for lightweight assets operation mode has carried on the performance evaluation,according to the characteristics of the apple light asset operation mode,using the balanced scorecard performance evaluation,selected from four dimensions of evaluation indexes,and by using analytic hierarchy process(ahp)to determine the index weight,build a light apple assets operation mode of the performance evaluation system,using the ratio method to apple scores of each index,it is concluded that the company performance score of 71.87,in good level.Through the analysis of evaluation results from various dimensions,it is concluded that Under the asset-light operation mode,Apple Inc.has a strong profitability,and through the cultivation of asset-light,the market competitiveness of the enterprise is enhanced.However,the simplification of product line under the outsourcing control substantially limits the development ability of the company.Finally,through the above analysis and evaluation,the thesis summarizes Suggestions and operational experience for further optimization of Apple's asset-light operation mode.The performance evaluation of Apple Under the asset-light operation mode in this thesis not only enriched the research on the asset-light operation mode,but also provided a new way of thinking for the transformation or innovation of enterprise business mode.Through the study of the typical case of Apple,the practice guidance of asset-light operation mode is enriched,and it is expected that these valuable experiences can provide references for other enterprises exploring asset-light operation mode.
Keywords/Search Tags:Asset-light operation model, performance evaluation, balanced score card, Apple Inc
PDF Full Text Request
Related items