Research On The Performance Evaluation Of HAL Under The Light Assets Profit Model

In recent years,the domestic garment industry has been developing steadily.The continuous advancement of urbanization,the rise of middle and high-end income class and the steady growth of disposable income per capita have promoted the consumption expenditure of residents in garment.In addition,the reform of the national supply-side structure and the implementation of the "three products" strategy have provided a favorable policy environment for the development of the garment industry.According to the latest data released by the National Bureau of Statistics,the total retail sales of domestic consumer goods in 2017 were 36.6 trillion yuan,an increase of 10.2% compared with the same period in 2016,a decline of 0.2%.The retail sales of consumer goods in units above the quota increased by 8.1% compared with the same period in 2016,and the retail sales of clothing,shoes,hats and textiles increased by 7.8% compared with the previous year.The national online retail sales increased by 32.2% compared with the previous year.With the rapid development of garment industry,its consumption upgrading is also accelerating.Consumers' demand for subdivision of garment products is constantly increasing.It has changed from satisfying basic needs to quality,fashion and brand,which puts forward higher requirements for the innovation ability and differentiated management ability of garment enterprises.Faced with this situation,many domestic garment enterprises seek a new way out by innovating profit model.HAL has formed a unique profit model of light assets through brand management,customer relationship management,focusing on R&D and sales,supply chain management and other measures.What kind of impact this profit model will have on enterprises is closely concerned by all investors and business managers.At present,there is not much research on the performance of light assets in academic circles.Therefore,HAL is taken as an example.It is very meaningful to study its performance under the light assets profit model.Firstly,this paper introduces the general situation of HAL,the choice of light assets profit model,the operation mode of light assets profit model and the financial characteristics of light assets profit model,specifically analyses the operation mode of HAL light assets profit model,and analyses the characteristics of HAL light assets profit model,which paves the way for the construction of the following performance evaluation system.Secondly,on the basis of reading the previous scholars' literature,this paper first selected HAL Performance Evaluation System Index Base,specifically including five dimensions of financial,customer,internal process,learning and growth,supplier indicators.Then,through the way of combining questionnaire survey and expert scoring,we re-screened the performance evaluation indicators,eliminating the indicators scoring less than 3.5 points.Finally,the performance evaluation system of HAL is summarized.Finally,using the performance evaluation method of AHP-fuzzy comprehensive evaluation,the performance of HAL is evaluated.According to the principle of maximum membership degree,the evaluation results of HAL are good in five dimensions: finance,customer,internal control,learning and growth,supplier.In view of the advantages and disadvantages of HAL,this paper puts forward several optimization suggestions for its light assets profit model.