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Research On The Performance Of Tan Carpenter's Asset Light Operation Mode Based On BSC-entropy Weight Method

Posted on:2022-09-28Degree:MasterType:Thesis
Country:ChinaCandidate:N WuFull Text:PDF
GTID:2481306782956499Subject:Accounting
Abstract/Summary:PDF Full Text Request
Asset light mode is an operation strategy for the purpose of value promotion.It pays close attention to the links with high added value and focuses on taking intangible assets as the core to comprehensively improve the economic benefits of enterprises.Nowadays,more and more enterprises are actively exploring the implementation of asset light operation,such as Alibaba,a financial company,Nike / Hailan home,an Internet company,Tencent,and so on.However,not all asset light enterprises can achieve the expected results.The milk crisis of Guangming enterprise,which once relied on asset light profit,and the bankruptcy of PPG,a clothing asset light enterprise,made the industry start to re-examine the asset light business model.Therefore,it is particularly important to analyze the performance of enterprises under the asset light operation mode,which can help enterprises understand their own shortcomings,optimize the industrial structure,adjust strategies in time,and enable enterprises to develop efficiently and sustainably.As a well-known brand in the comb market,Carpenter Tan occupies a dominant position with absolute competitive advantage under asset light operation.Taking the asset light profit model as the starting point,based on the annual financial data and other important information of Carpenter Tan,this paper uses the BSC entropy weight method to study the performance of Carpenter Tan under the asset light model.The first is the definition of related concepts and theoretical basis.Including value chain theory,smile curve theory and technological innovation theory,this paper introduces the basic principle of entropy weight method performance evaluation.The second is a brief introduction of the case.Including Tan carpenter's product overview and capital operation,according to Tan carpenter's annual reports over the years and other relevant data,this paper analyzes the implementation path and financial characteristics of Tan carpenter's asset light operation mode.The second is to use entropy weight method to evaluate the performance of Carpenter Tan.Select 21 indicators from the three dimensions of finance,operation and management and social responsibility,calculate the comprehensive performance evaluation value of Carpenter Tan,and analyze the problems existing in Carpenter Tan's asset light operation.Including single product structure,high management expenses,weak profit growth and low asset turnover efficiency.The last part is the research conclusions and suggestions.The results show that the comprehensive performance evaluation value of Carpenter Tan has fluctuated greatly in recent 5 years,and the financial ability and operation management of the enterprise have changed to varying degrees.We should broaden the product range,realize diversification,actively participate in platform activities,explore emerging markets,and optimize supply chain management.
Keywords/Search Tags:Performance nalysis, Light assets, BSC-entropy weight method
PDF Full Text Request
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