The Research On The Improvement Of Xiamen Unigroup Xue Co's Value Management Plan On The Income Method

K12(kindergarten through twelfth grade)elementary education plays an important role in improving national qualities and selecting eligible students for higher education.With the development of national economic and the fierce competition among high-quality people,the competition among students in primary school to high school section is becoming more and more intense.The market of extracurricular tutorials is becoming more and more popular besides campus education.In the early initial stage of the education industry,the enterprise can quickly earn tremendous profits through extensive management because of the student's demand and the market scale is expanding because of this.However,the chaos arouse by the lower entry threshold of this industry and the significant meaning of education to a country attracted great attention from our society.The NPC(the National People's Congress)and the CPPCC(Chinese People's Political Consultative Conference)has proposed to strengthen the supervision to educational institutions this year,and then the relevant departments issued various regulatory policies intensively,making the initial stage of extensive operation and earning quick money passed.Extracurricular Counselling Industry ushered in normal and mature stage gradually.The change in the stage of the industry cycle aroused new requirements for the development of enterprises in the industry.In the mature period of growth,how to make money frequently and sustainably has become a challenge that enterprises need to face,and the value management modules based on VBM system It is dedicate to the maximization of corporate value,so it's a powerful tool for studying this issue.XIAMEN UNIGROUP XUE CO.,LTD is the leader in the one-to-one tutoring field.It is more suitable as a case to study K12 elementary education enterprise value management measures.because the company's dominant profit model is one-to-one tutoring firstly,more than 98%of its main operating income is contributed by the model,so it can highlight the model's competitiveness and disadvantages.Secondly,the problem on value management in this group is more obvious,which is prominent in Low corporate growth rate,low return on invested capital,and irrational corporate capital cost structure and occur negative effects on corporate value and social impact.This study takes XIAMEN UNIGROUP XUE CO as a case to analyse the four essential value driving factors and the actual causes of the problem by decomposing the indicator above gradually based on the theory of value based management;then the endogenous value of the enterprise is taken as a case company's evaluation indicators,which use value coefficients of sensitivity to quantify the impact of value management's improve on the value of the company,and provide a reference for the management to choose "anchor" indicators and indicator choices;Last,we explore practical and feasible value management improvement safeguard measures based on the final indicator selection and the industry development and the actual situation of the enterprise,then use real options as a tool to quantify the extent to which the implementation of safeguard measures will increase the value of the enterprise,and provide a advice for the advancement of improvement measures,in order to enhance the long-term value creation ability of the enterprise.