Financial Diagnosis And Improvement Of Shenyang No.1 Pharmaceutical Co.LTD Based On Harvard Analysis Framework

"Twelve Five" period, with the continued development of national economy, and gradual perfection of the market economic system, the scale of China’s pharmaceutical industry continues to grow, its system is formed. China has become one of the world’s largest producer and exporter of chemical raw materials, is also the largest producer of drug formulations. With the rapid expansion of the number and scale of pharmaceutical enterprises, multinational enterprises in China’s investment is also expanding; China’s pharmaceutical enterprises have to face with a series of problems of shrinking share of the market, rising raw material prices, high inventory impairment. Pharmaceutical enterprises must standardize management and scientific decision-making in market competition. It is very important to diagnose and evaluate the solvency, profitability and operating level of the enterprise.Shenyang No.1 Pharmaceutical Co., LTD has selected as the object of thesis, using the Harvard Analysis Framework. Introduced the basic situation and strategic analysis, followed by introduced the macro-environment of the pharmaceutical industry and five force model analysis. Then carry out accounting analysis, financial analysis and Prospects. The financial analysis is the key point of diagnosis, includes its balance sheet, income statement, cash flow trends and detailed analysis of DuPont analysis, management efficiency, asset management efficiency and financial management efficiency status.Through the financial diagnosis of Shenyang No.1 Pharmaceutical Co., LTD, combined with strategic analysis, get some help about operation and development evaluation, and then put recommendations for improvement, as follows: First, is to optimize the strategy design; second is to optimize accounting management strategy and disclosure; third is to strengthen financial management. These are helpful to help enterprises healthily, improve the management level of enterprise, and have great significance to Shenyang No.1 Pharmaceutical Co., LTD.