The Financial Analysis And Evaluation Of W Company Based On B2C E-commerce Business Model

B2C e-commerce model is one of the typical e-commerce model in our country, the leading brand in the UF financial software vendor first proposed "network economy" So far, e-commerce, third party payment, all to raise financing are in rapid development of Internet virtual currency and other industries. The rapid rise of the Lynx Mall, Suning Tesco, Amazon, Jingdong Mall and other B2C e-commerce businesses, financial analysis B2C e-commerce businesses have some sense of the times. Internet banking booming today, this end-product center to the service center model will lead to the reconstruction of the market and industry, including suppliers, distributors, manufacturers, customers should be closely linked in a network, the enterprise The morphology and the business model will be different from the traditional business. W company is the leading B2C e-commerce platform, has been deficit for 13 years, through its full range of financial analysis can help us to have some understanding of their business situation, to explore the causes of their loss and financial profitability, develop financial strategies, with some reference to the research B2C e-commerce business financial analysis and management.First of all, analysis the business strategy and financial strategy of W company with the SWOT analysis method. With the characteristics of W B2C e-commerce company listed, to build SWOT analysis matrix, analysis the business strategy and financial strategy from the strategic aspects. W's strategic advantages come to play a cost-leadership strategy, the scale effect. Its strategic disadvantage has high operating leverage, asset-liability rate, limited gross profit growth. Second, the quantitative analysis from the financial indicators level M company's financial situation. In nearly five years of W company financial statements and accounting data as the basis, calculated the relevant financial indicators, to analyze its profitability, solvency, capacity development and operating ability, cash flow and cost control. That its financial exists such problems as low solvency, debt financing than major.Again, according to the analysis of financial indicators of debt financing than the question of major financial leverage effect of empirical analysis, with multiple regression method M roe and before interest and tax rate, debt-equity ratio and the correlation between debt interest rates, it is concluded that M company has a large financial risk.Finally, according to the qualitative and quantitative analysis of M company's financial situation, it is concluded that M company financial management related issues, and develop relevant strategy for M company's financial problem.