Research On Financial Problems And Countermeasures Of FFJT Company Based On Harvard Framework

In recent years,under the active promotion of the national supply-side structural reform,the domestic demand in the market has grown rapidly,creating good conditions for the development of biological fermentation enterprises.At present,the biological fermentation industry has become a large market with an industrial scale of more than one million tons,and the pattern of "small products,big market" is taking shape.However,the market is affected by the dual control of energy consumption and carbon emission,resulting in a substantial rise in the cost of raw materials and interference in industrial production and business activities.In this context,many enterprises due to their financial strategy and the actual development of the enterprise does not match,resulting in a decline in operating efficiency,inventory of goods.It can be seen that reasonable financial strategy is very important to the development of biological fermentation enterprises.FFJT as a leading enterprise in the industry,in 2021,the operating revenue of FFJT enterprise is 21.54 billion yuan,but the net profit is only 1.281 billion yuan,the low return on investment has seriously hindered the expansion and capital operation of FFJT company,and one of the main reasons for FFJT company’s operating efficiency problems is the existence of the company’s financial strategy.Therefore,this paper takes FFJT Company as the research object,analyzes and studies the financial strategy of the company,provides certain reference for companies in the industry to optimize the financial strategy,and has certain innovation in case selection.This article takes FFJT Company as an example for research,and uses the Harvard framework to systematically analyze the financial strategy and problems of FFJT Company.Firstly,summarize and organize the progress of relevant research both domestically and internationally,and elaborate on the concepts and theories related to financial strategy and the Harvard Framework,providing a solid theoretical foundation for the following research.Secondly,summarize the main business and operational situation of FFJT Company,as well as the company’s strategy and financial strategy,and clarify the basic situation of the company.Once again,based on the Harvard framework,analysis is conducted from four aspects:strategic analysis,accounting analysis,financial analysis,and prospect prediction.Based on the results of the Harvard framework’s analysis and evaluation of corporate financial strategy,it is found that FFJT company has certain problems in strategic matching,strategic implementation effectiveness,and development prospects.The reasons for the problems are improper investment strategy selection,single financing channels Unclear prospects for increased operational risks and outdated methods of income distribution.Finally,based on the above analysis results,targeted financial strategy optimization suggestions are proposed from four aspects:expanding product research and development investment scale,implementing diversified financing channels,improving operational efficiency,increasing turnover rate,and establishing reasonable income distribution methods.In this paper,the Harvard analysis framework is used to study and analyze the financial situation of FFJT Company,and the corresponding optimization plan is proposed according to the existing problems in the current financial strategy,hoping to guide FFJT company to rationally allocate the existing financial resources to improve its competitiveness,and provide some reference for the enterprises in the period of financial strategy adjustment.At the same time for other enterprises in the same industry to optimize the financial strategy to provide the corresponding reference.