校园创梦绩效评估案例分析.pdfVIP

IMA-复旦大学（第十届）校园管理会计案例大赛 - 案例题目 uStartup: A Case Study for Performance Evaluation 校园创梦：绩效评估案例分析 Introduction 案例介绍 Founded in 2015, uStartup (USP) was dedicated to help students with entrepreneurship start their own business in China. Two major services offered by the company were simplified incorporation (SI) and business proposal writing (BP). This business model was proved to be very successful and thus the company had experienced soaring growth in its first three years from 2015 to 2017. In 2018, however, USP experienced a profit decline for the first time as a result of competition. In response, the management team introduced a new service, which was social media marketing consulting for startups (SMM), at the beginning of 2018. They hoped the new service could reverse the current situation and help attract potential venture capital needed for future growth. As an external financial consultant, you were asked to evaluate the current performance and provide operating and management suggestions. 校园创梦公司 （简称“USP 公司”）成立于2015 年，致力于帮助有企业家精神的高校学生开始创 业之旅。USP 公司的两项支柱业务分别是公司注册服务和商业文书写作。这种商业模式非常成功， 公司在创立前三年（即2015-2017 ）成长迅速。然而从2018 年开始，由于竞争加剧，USP 公司 遭遇了首次利润下滑。为了应对这个局面，管理层在2018 年初推出了一项新业务：社交媒体营 销咨询。他们希望新业务的推出可以逆转当前的局势，并且帮助公司获得未来发展急需的风险投 资。作为一个外部财务顾问，您需要评估公司当前的业绩，并且提供经验和管理意见。 Background 案例背景 Eric Wong was attracted to entrepreneurship when he was a university student in 2015. He was planning to establish a campus education company by himself. During the process of incorporating the business and trying to attract potential angel investors, he discovered a fact that young entrepreneurs usually lacked sufficient experience and knowledge dealing with government and investors. They tended to devote most of their energy into marketing or operation and found the so-called paperwork difficult and tedious. Traditional law firms who provided similar services were interested in