Research On Changan Automobile's Financial Performance From The Perspective Of Value Chai

The proposal of the national dual carbon policy and the rapid development of networking and intelligence have promoted the transformation and upgrading of the automotive industry and vigorously developed new energy vehicles.In the face of a more fierce market competition environment,need an effective performance evaluation system to identify the advantages in the production and manufacturing process of enterprises and enhance their competitiveness.The traditional performance evaluation method focuses more on the evaluation results,does not pay attention to the process of creating value of the enterprise,and is difficult to meet the requirements of the enterprise.Based on the performance research from the perspective of the value chain,when constructing the financial performance evaluation system,the development status of the internal and external value chain of the enterprise is taken into account,which is conducive to identifying the advantages and weak links of the enterprise and facilitating timely adjustment of the development strategy.In this context,this paper takes Changan Automobile as the research object and combines the actual operation conditions of Changan Automobile to conduct a study on Changan Automobile’s financial performance from the perspective of value chain.This article introduces the concepts and theoretical foundations for further research.Secondly,the situation of the automotive industry and the development of Changan Automobile’s internal and external value chain were introduced.Changan Automobile’s current financial performance evaluation system was introduced and analyzed,and it was clarified that the current EVA evaluation system has some problems,which cannot represent the real performance of enterprises and the necessity of introducing the perspective of value chain.On this basis,from the perspective of value chain,a new EVA evaluation system is constructed,and the relevant accounting accounts and capital cost ratio are adjusted by the situation of the value chain,compare and analysis the EVA value of the value chain with the EVA of existing financial performance.It is found that Changan Automobile’s financial performance is poor,its core competitiveness is insufficient,and its profitability needs to be improved.According to the problems and causes of Changan Automobile’s financial performance,suggestions are given base the value chain,include enhance R&D capabilities,strengthen the control of procurement links,improve marketing and after-sales service,and strengthen learning and cooperation with horizontal competitors,hoping to play a reference role for the future development of enterprises.