| Household appliances industry belongs to the basic industry of our national economy development.Its market features mainly replacement purchase,strong elasticity of consumption and saturated consumption demand.The outbreak of the novel coronavirus outbreak in 2020 has severely suppressed the consumption power of the home appliance market and limited the market’s consumption willingness.The financial performance of enterprises in the home appliance industry has generally declined sharply.Under this macroeconomic background,it has become a demand gap for strategic research of household appliance enterprises to study innovative management methods to help improve the external compressive resilience of enterprises,stabilize their sustainable profitability and maximize the value of economic output.This paper takes the leading HN enterprises of scale and technology elements in the household appliance industry as the core research sample,and optimizes the current financial performance evaluation system through the application of EVA evaluation index.Based on the principal-agent theory,surplus value theory,value management theory and other theoretical bases,this paper analyzes and believes that the current financial performance evaluation system of HN enterprises has the effectiveness problems of authenticity and lack of foresight.Then,according to the evaluation results of the improved financial performance evaluation system of HN enterprises,this paper concludes that the problems restraining the current financial performance of HN enterprises focus on the contradictions between the business expansion in the sinking market and the increased demand for product premium space,and the contradictions between the volatility of raw material costs and the blockage of upstream and downstream capital flow in the supply chain.It focuses on the contradiction between the bottleneck of its business diversification strategy process and the peak of its core home air conditioning product market sales.Finally,by comparing the results of the old and new financial performance evaluation systems of HN enterprises,this paper puts forward targeted strategic suggestions for the optimization of financial performance of HN enterprises.In terms of profit scale,this paper suggests expanding the overseas market of strong household air conditioners and reducing the stereotype that household air conditioners are specialized in the domestic market.In terms of profit efficiency,it is suggested to deepen the application scenarios of household appliances and refine the price classification of high-end categories.In terms of profit quality,this paper suggests optimizing customer management methods and adjusting the pace of the layout of emerging industries.At the same time,HN enterprises,as the leading market size and technical elements in the household appliance industry,have a demonstration effect and benchmarking role in their technological research and enterprise management and operation.In this paper,it is expected that the research results of EVA financial performance evaluation system taking it as an example can be used by other similar enterprises in the synchro Radiation household appliance industry that suffer from the bottleneck of financial performance improvement,and through the popularization of EVA financial evaluation index,it can provide them with new countermeasures and new ideas to accelerate the business recovery after the epidemic. |
