Mergers And Acquisitions Performance Analysis Of E-commerce Enterprises

Under the rapid development of e-commerce,retail industries try to break through and share with e-commerce to get rid of decline in performance.As a pioneer,Suning Corporation began to transform to Comprehensive electronic commerce from 2011.Merging the redbaby corporation is the first merger behavior in the electronic commerce field,which had the strategic meaning for Suning.How the effect of its strategic transformation attracts wide attention worldwide.On the basis of combing e-business transformation of Suning Corporation,the article has carried on the analysis and evaluation of the performance of e-commerce transformation,to discover the problems existing in the transformation,and give the enlightenment to other companies in the retail industry.Taking Suning Corporation as an example,the paper use the Accounting Analysis Method to analyze the indexes of financial performance of Suning Corporation over five years and observe the effects of the transition to Suning Corporation.It found that strategic transformation made the indexes of financial performance of Suning Corporation dropped in many ways,especially in profitability.But the index of developmental capacity ranks rose,it suggest that the transition give the enterprise more developmental space,and it is advantageous to the competition and development of enterprise in the long term.After analysis of the financial data,it found that the profitability of Suning Corporation decline eased.Its operating capacity decreased with the increase of the logistics base.But the cost of diversified products is still high.Based on the analysis above,it argues that the road of "Removing of the Electrical" is not smoothly,the financial performance has a certain decline.It should be taken into consideration seriously.From the level of industry,it considers that the Suning has found the innovational mode of transformation of enterprise.They should establish the industrial chain completely,with the aid of Scale-economy to reduce costs.At the same time they also should focus on financial changes in the process of transformation to avoid serious financial risks.