The Comprehensive Financial Analysis Of SUNING Based On Harvard Analysis Framework

E-commerce industry as the emerging of the third industry,because of its convenience and convenience by the masses,has also has drawn much attention because of the authenticity and the price of a commodity,with the rapid development of market economy and modern information technology,online shopping and e-commerce concept already thorough popular feeling,become a kind of new way of shopping today.This article selects a representative in China home appliance business enterprise SUNING.(hereinafter referred to as SUNING),application of harvard analysis framework to analyze it,through strategic,accounting,finance and the prospects of four aspects,combined with SUNING strategy choice,analysis the problems existing in the electricity business enterprise,expecting to provide better development strategy for the company's managers,promote the development of science of SUNING.At the same time,it is also expected to help China's emerging e-commerce industry.This paper analyzes and studies the financial statements of SUNING and applies various analysis methods to the financial analysis of SUNING by combining with harvard analysis framework.In the strategic analysis,combining with PEST analysis method to analyze the macro environment SUNING is facing,and combining with SWOT analysis method to analyze the advantages,disadvantages,opportunities and challenges SUNING is facing in its current development.In the aspect of accounting analysis combined with the balance sheet of the enterprise inventory and accounts receivable analysis;In terms of financial analysis,it mainly analyzes the important financial indicators of the enterprise in combination with the income statement,and comprehensively analyzes the operating situation of SUNING by using ratio analysis and dupont analysis method.On the basis of strategic analysis,accounting analysis and financial analysis,SUNING can make reasonable financial forecast and put forward scientific development strategy,so as to provide scientific development planning for the company's managers.Through a comprehensive analysis of SUNING,the following Suggestions were putforward for the enterprise: in terms of strategy,SUNING should strengthen the brand building,enhance its core competitiveness,pay attention to the marketing concept,actively expand the business scope horizontally and develop the new market vertically;In the aspect of accounting,the assessment and management of inventory and accounts receivable should be strengthened.In the financial aspect,we should control the financial risk,establish the consciousness of saving,improve the profitability and the turnover of total assets.In terms of prospects,capital supervision should be strengthened and overseas markets should be expanded.