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Research On Financial Performance Evaluation Of HaoXiangNi Food Company O2O Transformation Based On Entropy Weiight And TOPSIS

Posted on:2021-11-08Degree:MasterType:Thesis
Country:ChinaCandidate:W Q QiaoFull Text:PDF
GTID:2480306092987959Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of the Internet era,especially the popularization of e-commerce,many traditional entity enterprises are taking the risk of being eliminated by the market.Therefore,how to follow the pace of the development of The Times and successfully achieve transformation and upgrading of traditional entity enterprises has become a problem that many enterprises must face! O2 O transformation(i.e.the combination of offline and online modes)has become the primary choice for many enterprises to implement strategic transformation.Enterprises want to implement O2 O transformation,generally there are two ways: one is to establish their own Internet sales platform;Second,the acquisition of Internet sales enterprises with mature online sales channels,in order to achieve O2 O transformation.However,for traditional enterprises,the self-built Internet platform needs to face technical difficulties such as team operation,logistics transportation and platform maintenance.Therefore,many enterprises choose to acquire e-commerce enterprises with mature online sales channels and rich operation and management capabilities to achieve transformation.Just as the case company of this study,good you healthy food co.,ltd.achieved O2 O transformation through the acquisition of hangzhou hames co.,LTD.(also known as baicaowai company).This acquisition had a great influence at that time and was called "the first case of domestic snack e-commerce m&a",which is the reason why this study chose good you company as the case company.However,the effect of the transformation still needs to be further studied.Therefore,this study studies the transformation effect of enterprises from the perspective of financial performance.Scientific and effective evaluation of enterprise financial performance can not only reflect the problems faced by the enterprise,but also reveal the future development trend of the enterprise,which is conducive to the enterprise to find their own problems and improve,and thus enhance the core competitiveness of the enterprise.This study synthesizes the advantages and disadvantages of various performance evaluation methods,selects entropy weight method and TOPSIS method,establishes a performance evaluation model based on entropy weight TOPSIS method,and evaluates the financial performance of haoxieyou company before and after O2 O transformation.The entropy weight method is used to determine the weight of the index,which is helpful to avoid the arbitrariness of subjective weighting.Compare and analyze the financial performance of your company with that of the other three companies in the snack food industry,and build a multi-level evaluation system.Finally,the entropy value method is used to compare and verify the results calculated by the entropy weight TOPSIS method,so as to objectively and effectively evaluate the financial performance of the case company.The financial performance evaluation results calculated by the above model,on the one hand,can help the managers of the case company to realize the factors affecting the financial performance of the enterprise,and provide certain reference value for the later implementation of control management and the making of business decisions.On the other hand,it also provides scientific reference for the investors or potential investors of the enterprise,which reduces the negative impact of blind investment to some extent.Finally,the same industry enterprises want to implement O2 O transformation to provide reliable reference information.
Keywords/Search Tags:O2O transformation, Financial performance evaluation, Entropy method, TOPSIS method
PDF Full Text Request
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