Research On Haier’s "User Pay"salary System And Value Creation Under "Employee And Order Integration" Model

In the 21 st century,the rapid development of information technology such as big data,artificial intelligence,and the Internet of Things has broken the traditional business model barriers of enterprises.The business environment is diversified,market rules have changed drastically,and companies are facing severe survival tests.Companies must seek a business development model that suits them.Traditional manufacturing enterprises have gradually shifted from product-centric value orientation to user-centric service-oriented value.Enterprises integrate user resources,and users determine enterprise value.Enterprises and users interact to build a value and create a mutually-generating service ecosystem.The innovation of the business model of the enterprise drives the innovation of management accounting.Haier’s enterprise has obtained management inspiration from Amoeba’s management business model.The company pioneered the transformation of the "employee and order Integration" business model,which focused on the needs of users and based on value creation to establish a certain relationship between users and employees to achieve a win-win ecological balance.Under this model,the salary mechanism is changed from corporate pay to user pay,and the pay system of the company is closely integrated with management accounting.The salary system based on the strategic profit and lossaccount forms an interactive and cooperative mechanism of "personnel,orders,and rewards."This thesis uses management theory,management science and other related theoretical knowledge,and through case analysis,in-depth study of Haier’s "single-in-one" model of the "employee and order integration" salary mechanism.Analyze Haier’s salary management and evaluation system based on users’ payroll and win-win value-added tables.Comb the relationship and synergy between the compensation management tools in the compensation system and integrate the value creation mechanism.And take the corporate financial performance,non-financial indicators as the starting point,through multi-angle analysis.Make a comprehensive evaluation of the effect of Haier’s overall user salary system on value creation.Finally,the management accounting practice method of Haier’s "user pay" compensation system is summarized,and management inspirations are drawn based on the current Haier corporate governance status.It can be used for reference in other traditional manufacturing industries.