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Research On The Evaluation Of The Profit Model Of The Sharing Travel Enterprises Based On The Balanced Scorecard

Posted on:2021-04-19Degree:MasterType:Thesis
Country:ChinaCandidate:M Y JiaFull Text:PDF
GTID:2439330623465539Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the fast growth of the interconnected network over the years,the country's encouragement and support for the sharing economy are increasing day by day.At the same time,people's green concept is also gradually strengthening,which promotes the rapid development of the sharing travel industry.But the profit model suitable for the development of the industry is not clear,and the profit problem has been the primary factor restricting the development of the industry.As a representative leader in the sharing travel industry and the only listed company in the industry,Youon Technology has relatively high degree of information disclosure.Therefore,this paper decided to take Youon Technology as an example to evaluate the profit model of the sharing travel industry.In addition,in terms of the selection of the evaluation methods of the enterprise profit model,the vast majority of enterprises in China still use the traditional financial index evaluation method to evaluate the enterprise profit model,resulting in a single and one-sided impact of the evaluation results.Since the Balanced Scorecard came into being in the 1990 s,it has been widely recognized and praised by enterprises at home and abroad.This is precisely because it can overcome the limitations of single financial index evaluation method,and promote the enterprise profit model to get comprehensive and comprehensive evaluation results through multi-dimensional balanced evaluation.Therefore,this paper will select the balanced scorecard method to evaluate the profit model of the case of Youon Technology company.This paper first describes the research background and significance of this topic,literature review on sharing economy and Shared travel,profit model and profit model evaluation index system and methods at home and abroad,as well as research ideas and innovation points.Secondly,it introduces the related concepts and theoretical basis of the evaluation of Shared travel and its profit model.Thirdly,this paper analyzes the development of Shared travel industry and the status quo of profit model evaluation,and points out the advantages of using balanced scorecard to evaluate the profit model of Shared travel enterprises.The fourth part is the focus ofthis paper,case analysis.This part first introduces the general situation of the case company Youon Technology;secondly,it constructs the evaluation system of Youon Technology 's profit model based on the Balanced Scorecard;thirdly,it focuses on the evaluation of Youon Technology's profit model based on the Balanced Scorecard;finally,it makes a comparative analysis of the profit model evaluation of the sharing travel enterprises in the same industry.Next,this paper puts forward optimization Suggestions for the profit model and evaluation method of ride-sharing enterprises,so as to provide reference for other enterprises in the ride-sharing industry.Finally,it summarizes the contents studied in this paper,proposes the shortcomings of this paper,and proposes the future research and development direction of the Shared travel industry based on the consideration of the content of this paper and the case of Youon Technology company.In this paper,starting from the perspective of the balanced scorecard,explores the application of balanced scorecard in sharing travel enterprises,as well as the representative of yongan company profit model for the evaluation of the research,hope to build a Shared travel enterprise profit model of effective evaluation system to provide constructive ideas,and for sharing travel enterprise profit model optimization Suggestions.
Keywords/Search Tags:Youon Technology, Carpooling, Balanced scorecard, Profit model, Evaluate
PDF Full Text Request
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