Based On The Harvard Analytic Framework In Comprehensive Financial Analysis Of SC Corporation

Nowadays,with the rapid development of science and technology and the improvement of national economy,the country pays more attention to green economy,reforming energy structure and reducing pollution.In the 14 th five-year Plan,China’s carbon emissions will peak by 2030 and be carbon neutral by 2060.From the perspective of radical emission reduction targets,energy reform has become the focus of future development,and the new energy industry will undoubtedly become an indispensable part of the energy revolution.New energy has become one of the most important energy sources at present.Through the Analysis framework of Harvard,the importance of industrial development prospects and strategic layout to individual enterprises can be more clearly discovered,instead of being analyzed only from the perspective of accounting and finance.This paper first describes the relevant theories of Harvard’s analytical framework and introduces the basic information and major financial data of the selected leading photovoltaic enterprise SC.Through the analysis of domestic and overseas policies and the strategic situation of enterprises in the same industry,SC enterprises are not involved in the upstream industry.Secondly,through the discussion of the basic situation of SC enterprise,it can be found that the profit margin of its main business is lower than that of other competitors in the same industry.At the same time,the shortage of raw materials this year,the price increase,the production of enterprises caused difficulties,accounts receivable management is not good,the recovery rate is affected.Finally,by referring to the policies of various countries,it is found that there are several emerging markets that can be explored and the photovoltaic market is vast.On the whole,SC enterprises still maintain a good business capacity,can timely respond to the changes in the photovoltaic market,actively respond to the national adjustment of energy structure,and seize the opportunity of development.However,there are still some problems to be solved inside the enterprise.Based on the analysis,it is found that the main business of the enterprise is mainly concentrated in the middle and lower reaches,and the upstream production is less involved.Therefore,it is necessary to expand the industrial chain and improve the gross profit rate through strategic cooperation.At the same time,improve the efficiency of internal management,increase the collection team,in order to collect and improve the collection speed.Second,it can reduce costs and increase efficiency by signing long orders with suppliers to lock in production capacity.For emerging markets,enterprises need to actively seek for development opportunities and deploy appropriate products to adapt to local conditions.It is hoped that the research and suggestions in this paper can help SC enterprises improve their internal management and promote their healthy development.