Research On Sustainable Profitability Of XDF Online Education Based On Strategic Management Accounting

With the hot development of online education market,although online education has made some achievements at present,in the face of fierce market competition,the current research at home and abroad mainly focuses on the current business model or short-term profitability of enterprises,which can not make a reference for the long-term sustainable development of the industry.From the perspective of sustainable development,this paper introduces the concept of sustainable profitability,selects new Oriental online education as the research object,and selects two main research objectives of "business model" and "sustainable profitability" as the starting point of accounting problems,and analyzes the current profitability of New Oriental online.And because the long-term analysis of strategic management accounting and the characteristics of sustainable profitability are more consistent,this paper chooses strategic management accounting as the research perspective of sustainable profitability,and uses the relevant tools of strategic management accounting to analyze the sustainable profitability of the case enterprise.In the research,this paper constructs the evaluation system of New Oriental online sustainable profitability,analyzes the current situation of New Oriental online education business model and sustainable profitability,takes how to improve the level of New Oriental online sustainable profitability as the research direction,uses strategic management accounting tools to analyze the influencing factors and promotion path of sustainable profitability.In addition,from the point to the surface,based on the analysis of the case enterprises,this paper puts forward some suggestions and prospects for the sustainable development of the whole online education industry.