成长期产品财务绩效评价体系研究——以“医讯通”产品为例.pdfVIP

摘要 随着现代信息技术的发展，跨学科，跨领域，跨行业渗透日趋频繁，促使各类新兴 行业蓬勃发展。在这些行业中，涌现出大量处于成长期的产品。由于所处生命周期的特 殊阶段，这类产品的运营目标、所面临的市场环境等均呈现特殊性，理应采用具有针对 性的财务绩效评价体系。本文以移动健康行业的成长期产品“医讯通”为例，研究生命 周期理论对财务绩效评价体系影响，着眼成长期产品，构建财务绩效评价体系。 本文为案例研究论文，共分为案例描述和案例分析两个部分。 案例描述部分，叙述了论文写作的意义及目的等，详细介绍了“医讯通”产品定位 运营模式和当前财务绩效评价制度。 案例分析部分，首先阐述了产品生命周期理论和财务绩效评价理论的理论基础和当 前的研究成果；其次通过比较认可的3 种研判产品所处生命周期方法，判断医讯通产品 处于成长期；之后结合相关理论和运营实践，分析医讯通产品当前财务绩效评价体系存 在的问题和问题成因；最后对症下药，选择解决问题的方法，尝试设计出成长期产品财 务绩效评价体系和以成长期产品医讯通为例的财务绩效评价体系。 关键词：生命周期，成长期，财务绩效，评价指标 I ABSTRACT With the development of modern information technology, interdisciplinary and cro- ss-sectoral penetration is becoming more frequent, and prompting all kinds of new in- dustries to flourish. In these industries, a large number of in-growth products are eme- rging. Due to the particular stage of their PLC, Such products present the particularity of operational goals, market environment or other aspects. We should evaluate their with targeted financial performance evaluation system. In this paper, cased of the growt h product MediLink in mobile health industry, we analysis the PLC theory influence on the financial performance evaluation system and Try to build the financial perfor- mance evaluation system for growth products. This case study paper is divided into two parts, the case description and the case study. In case description part, we describe the meaning and purpose of essay writing, and present MediLink product positioning, business model and current financial perfor- mance evaluation system. In case study part, we d