Research On The Value Management Of Small Household Appliance Enterprises Based On Financial Flexibility ——Take Supor As An Example

The globalization of the world economy is accelerating,the future development is unpredictable,and the business environment of enterprises is faced with many unknowns.From the end of 2019 to the present,the world has experienced the impact of the new crown epidemic,which has greatly disrupted corporate trade,and the international trade situation has become more tense.Many companies have gradually withdrawn from the market due to insufficient funds.Enterprise capital reserve is reflected by financial flexibility,and its reserve has a profound impact on enterprise value management.In order to cope with the unknown external environment,enterprises reserve a certain amount of financial flexibility to effectively deal with the problems of insufficient cash and insufficient investment capacity.Therefore,studying the relationship between financial flexibility and enterprise value management can provide certain reference value for current enterprises.This paper selects Supor,a representative enterprise in the small household appliance industry,as the research object,adopts the case analysis method and EVA valuation method,and conducts research on the value management of Supor based on the financial flexibility strategy on the basis of sorting out and summarizing the research results of previous researchers.The research content of the article mainly includes the following four aspects: First,the article describes the general situation of the value management of the small household appliance industry under the financial flexibility.From the basic overview of the small household appliance industry,the current status of the implementation of financial flexibility in the industry,and the overview of the implementation of industry value management,the state of the industry is intuitively displayed.Secondly,introduce the case company Supor,briefly introduce the basic situation and development status of Supor,describe the implementation of Supor’s financial flexibility,including the implementation motivation and the measurement of financial flexibility,and then analyze Supor’s corporate value based on the financial flexibility strategy.management activities.Starting from the four activities of financing activities,investment activities,operating activities and distribution activities,this paper describes the general situation of Supor’s value management under the four activities.Then,on the basis of the previous article,the EVA valuation method was used to calculate the value enhancement effect of Supor in the past five years,and it was concluded that Supor’s corporate value enhancement effect was more obvious under the influence of financial flexibility.Great improvement.Through the evaluation of the effect of Supor’s value management activities,it has provided Supor with reasonable financial flexibility,improved capital operation efficiency,and focused on controlling strategic investment and other value management improvement path suggestions.Finally,on the basis of Supor’s case,the article puts forward suggestions on how to make better use of financial flexibility in the future development of small household electrical appliance enterprises.Flexible policies,etc.,which can better reserve sufficient funds and provide financial guarantees for enterprises to cope with changes in the external operating environment.The suggestions can help other companies in the same industry to learn about financial flexibility and better manage value.In order to better enhance the effect of enterprise value management and obtain value growth.