Study On Financial Performance Evaluation Method In Aitong

In the past nearly thirty years of reform and opening up, more and more multinational corporations outsourced parts of their business process to China due to the low cost, deep market potential, superiority of policy, as well as the continuously emerging of high-quality talent, etc. Some of the multinational corporations also utilized their own resource advantage to establish special Outsourcing Corporation in China; Some domestic foreign-funded enterprises and state-owned enterprises even took advantage of differences of human resource in the various areas of China to outsource parts of their business process to their China's collaborated partners.The predominance of outsourcing is that it can lower the cost, reduce investment, and increase the proportion of liquid capital. For the outsourcing-oriented corporations, they can utilize their advantage of specialization, preeminent production ability and experience of flow machining to provide excellent production and service to their clients. Apparently, this is win-win cooperation. Through signing contracts, constituting the mutually acceptable prices, these outsourcing-oriented corporations can carry out profit using their existing production resources. However, if there are not a series of effective guidelines and process in financial performance assessment, the so-called profit is probably just financial profit, but not the actual profit.On the one hand, based on the financial control system info, targeted to Aitong Corporation which is mainly engaged in commercial services outsourcing, through analyzing its guidelines and process in financial performance evaluation, this paper establishes a set of guidelines and process in financial performance evaluation that is suitable to this kind of corporations to realize the lower cost, process integrated and revenue up essentially. On the other hand, it substitutes the significant financial performance assessment guideline using economic value added theory for the traditional one that takes EBIT as a main body.