Research On The Problems And Countermeasures Of S Corporations Based On The Harvard Analytical Framework

With the upgrading of consumption,the "small and refined" characteristics of small household appliances lead the current consumption wave and become new blue ocean in the household appliances industry.However,with the rising of production cost,the coming of online and offline bottleneck,and the abnormal fierce competition in the same industry,the new challenges of the small household electrical appliances industry are in front of us.It is very important to find out the problems in the enterprises through a more scientific and reasonable analysis system.This article takes S company as the research object in the small appliance industry,and uses the Harvard analysis framework to conduct a comprehensive analysis from the 4 dimensions of strategy,accounting,finance,and prospect.Strategically,through comprehensive analysis of the macro environment,industry environment and the company’s internal and external environment,find out the suitable development strategy;In accounting,the main four accounting items are selected for analysis and found that excessive proportion of accounts receivable and the decrease of inventory management level;In finance,using comparative analysis,ratio analysis and Du Pont analysis to analyze the company’s solvency,profitability,operating ability and growth ability,find that the unreasonable capital structure,the poor profitability,and the fast growing cost;In the prospect,it analyzes the development prospect of the industry and the future development of S company,and forecasts risks.Finally,after summarizing the problems of the four dimensions of the company,it is found that S company can improve its own shortcomings by developing product diversification,expanding overseas market,strengthening receivables and inventory management,paying attention to the role of financial leverage,controlling cost and expense,improving revenue capacity,and improving asset utilization.Through the Harvard analysis framework,this article analyzes the problems scientifically and comprehensively of S company in the development process in recent years,which can help the decision-makers of the company and provide some reference for the development of enterprises in the same industry.