Research On Development Strategy Based On Financial Data Analysis

With the development of economy,the financial statements from the initial analysis which are based on the balance sheet of the solvency analysis,profitability analysis on the profit table gradually transition to the multiple financial statements which combined with the analysis of investment and financing,enterprise value assessment.The financial analysis of multiple objectives and content can provide different users the financial statements of the business,and more efficient decision-making.Quantitative analysis guidance strategic decision-making has gradually become the direction of future enterprise management and can provide a more accurate basis for strategic decision or strategic adjustment of enterprises.The object of this paper is D company,which is a company that I have worked for many years.This paper collated the literature and selected the first-hand information of the company,analyzes the current development of D company 's internal and external strategic environment,which objectively points out the advantageous factors and disadvantageous factors.This paper establishes a fuzzy comprehensive evaluation system for the quality evaluation of the D company financial indicators,using financial indicators related basic data,from the operating capacity of the enterprise,profitability,solvency and growth,cash flow and per capita efficiency of the six dimensions of the objective evaluation.The study found:D Company overall performance is good,has long maintained a high market share,asset utilization rate is very high,the competitive advantage is very obvious.To sum up,mainly due to the following reasons:first,the main products of higher margin;second enterprises with high R&D investment ensure superior product quality;third,a huge marketing team quickly open the market;fourth,enterprises adopt credit strategy to attract more customers.In general,in recent years,the operation ability and growth ability of the enterprises are all of good quality or good category in the industry.But companies also have significant drawbacks,mainly reflected in the following aspects:first,the enterprise accounts receivable backlog and larger drag on the pace of growth enterprises;second,enterprises have already entered into a mature stage,high development costs and marketing costs made by the marginal utility are decreasing;third,in order to expand large-scale debt in recent years,the ability of a large debt burden is beyond the capacity of enterprise cash flow,the risk characteristics has started emerging;fourth,although the total number of enterprises have obvious advantages,but the per capita efficiency in the peer does not have the absolute competitiveness.To solve the above problems,this paper put forward some suggestions,including strengthening the management of accounts receivable,lowering the efficiency,the"streamlining" strategy for the sales team is used to strengthen the enterprise strategic cash flow and debt management.The intelligent strategy is used in order to further improve the environment of the D company strategy.