Electric Business Enterprise Financial Performance Analysis And Evaluation

With the continuous development of network technology,e-commerce industry developing very rapidly in recent years,the electronic commerce mode as a new marketing model,got the favour of more and more enterprises.As people’s consumption concept is gradually changing,more and more people are keen on online shopping this way of consumption,jingdong,taobao,Tmall,Vipshop,Su Ningyi bought a few home appliance business enterprise development momentum,with their advantages to occupy the entire electricity trade dealer market share for the most part.Although the past two years to CLP commercial industry is developing rapidly,the system of the industry is gradually standardized,but there are also some electricity enterprise profit and even the collapse of at a loss,there are many factors that restrict the rapid expansion of the electricity industry.Under the background of the study,each big electricity companies begin to pay close attention to their financial performance,hope that through scientific and effective financial performance to help enterprises to the healthy and stable development.On fully read the relevant literature,the research on the basis of the combination of network electric business enterprise business development present situation,through the use of theoretical analysis,industry research,case studies and other methods,establish a set of electric business enterprise financial performance evaluation system,has great theoretical significance and practical significance.From China electronic commerce research center in the official figures,we know that Tmall,jingdong,Vipshop,Su Ningyi amazon China purchase,in the proportion of market share in the combined has reached 87%,alibaba in the electricity industry status of natural need not say more,a Tmall alone accounts for 57.4% of market share,if you want to go beyond the other electricity companies can be very difficult.Tmall status cannot shake,but long-term and stable development of other electric business enterprise to want to find the shortage of the oneself continuously,a from deficiencies,improve the value of the enterprise itself and the enterprise competitiveness.This paper studies the B2 C electronic commerce in the form of the financial performance of the enterprise,so the research object is selected in the B2 C enterprise the most representative of a few home appliance industry business enterprise,and belong to alibaba B2 B model electric business enterprise,so they are not a part of this article studies.This article selects the jingdong is ranked second in market share,ranking the third Vipshop,ranking fourth Su Ningyi purchase,ranked fifth in the amazon the four home appliance business enterprises in China as the research object,through the establishment of a set of scientific and effective financial performance evaluation system for financial performance analysis,and combining with the characteristics of e-commerce industry,use the analysis and evaluation on the comprehensive analysis to the enterprise.This article selects the jingdong is ranked second in market share,ranking the third Vipshop,ranking fourth Su Ningyi purchase,ranked fifth in the amazon the four home appliance business enterprises in China as the research object,through the establishment of a set of scientific and effective financial performance evaluation system for financial performance analysis,and combining with the characteristics of e-commerce industry,use the analysis and evaluation on the comprehensive analysis to the enterprise.Using comprehensive analysis method to electricity enterprises to conduct a comprehensive analysis,mainly using the du pont analysis method and way of efficacy coefficient method.Dupont analytic method to the return on equity,as a final index analysis,through the layers of decomposition to analyze each indicators of impact of changes on the final index.Dupont analysis mainly from the Angle of the profitability of the enterprises is analyzed.Efficacy coefficient method from the aspects of profitability,not just from the debt paying ability,operation ability and the ability to evaluate these aspects to enterprise development,efficacy coefficient method is to supplement and perfect,dupont analysis of the result of evaluation is more objective and scientific.Through the research and analysis of this article,we know Vipshop composite scores are among the highest in the four home appliance business enterprise,its operating ability and development ability is the best,but very low profitability.Amazon’s profitability and debt paying ability is the highest,the development ability is the worst.Su Ningyi purchasing performance in operation ability is very good,but the jingdong operation ability remains to be further improved.Finally in the performance evaluation,on the basis of,respectively,of the four are put forward on the development of home appliance business enterprise in the future,hope to provide some help for the selection of development strategy in the future.