Research On The Value Management Of Saturday Company Under The New Retail Strategy

China’s retail business model has experienced from physical operation to e-commerce,and then to the new retail mode.The transformation to new retail has become a hot spot in the industry transformation.Jingdong’s "unbounded retail",Yonghui supermarket’s "super species",Gome’s "6 + 1" new retail strategy show the vitality of new retail.This also attracts more and more enterprises to place their hope on the strategic transformation of new retail,and then change the value management mode,so as to improve the business performance and enhance the company value.In 2017,the Ministry of Finance promulgated the guidance on the application of management accounting No.101-strategic map,which emphasizes the role of strategic map in management.Therefore,the main question of this paper is whether the company can realize the value of the company based on the strategic map and obtain the power of long-term development in the case of the coexistence of challenges and opportunities in the retail environment?On the basis of literature review at home and abroad,this paper introduces the concepts and theories involved,and puts forward the flow of value management analysis based on this.In the process,the strategic decision is the starting point of the value of the company management,the company based on the internal and external management environment and the value goal,to develop a suitable development strategy,coupled with the strategic map,to implement corporate strategy in the process of value management,which can identify finally evaluate the achievements of value management,to get feedback information which in turn influence the decision or measures again,to form the value of the company management analysis of the closed loop.As a member of the traditional retail industry,Saturday Company has been actively carrying out strategic layout centering on the construction of new retail platform in recent years,including the acquisition of fashion new media,the construction of diversified sales platform,and the acquisition of Telemetry network,etc.Its value management mode under the new retail strategy is worth exploring.Therefore,on the basis of the above process,this paper analyzes the current situation of Value management on Saturday,evaluates its financial management performance by combining entropy method and efficiency coefficient method,and then USES the multiplier method model to conduct quantitative evaluation on the overall value of the company to judge whether the value management on Saturday is successful.The research of this paper has drawn the following conclusions :(1)the combination of strategic map and value management is helpful to clarify the logical relationship between strategic objectives and corporate value objectives,so as to promote corporate value while implementing the strategy.(2)The framework of strategic map analysis builds a bridge between key elements and the company’s value achievements,which helps to identify value-driven elements and achieve a balance between financial and non-financial elements.(3)The implementation of the new retail strategy has enhanced the company’s value.