| With the development of economy and the improvement of people’s living standard,the demand of people for kitchen appliances is getting higher and higher.Kitchen appliances,as a subdivision of home appliance industry,have high gross margin and low industry barrier,which makes more and more competitors join the kitchen appliance industry,and the competition in the kitchen appliance industry is increasingly fierce.In addition,in recent years,the state regulation of real estate raw material price fluctuations,the profitability of kitchen electric industry has declined.In this industry environment,hutch electricity enterprise to get sustainable development,should be timely according to the market to make appropriate strategic adjustment,based on the analysis of enterprise financial position and operating results,from the Angle of strategy,analysis of their own advantages and disadvantages and risks and opportunities,so as to formulate suitable development strategy for the enterprise.This paper will use harvard analysis framework,based on the ROBAM 2016-2020 financial statements,from the strategic perspective of the financial analysis of the enterprise.The first chapter introduces the research background and significance,research status at home and abroad,research ideas and content,research innovation points.Chapter two summarizes the traditional financial statements and Harvard framework theory.The third chapter is strategic analysis.Firstly,the development status of kitchen electric appliance industry is analyzed,and the competitive environment of kitchen electric appliance industry is analyzed with Porter’s Five Forces.Secondly,by using SWOT analysis,it points out the advantages and disadvantages of ROBAM appliances and the risks and opportunities.The fourth chapter is the accounting analysis,first of all to the boss electrical appliances important accounting items and financial statement analysis,followed by the ROBAM balance sheet,income statement,cash flow statement analysis.The fifth chapter compares and analyzes the financial indexes of ROBAM appliance and other competitors in the same industry from the perspective of finance,and analyzes the indexes of debt paying ability,profitability,operation ability,development ability and cash flow of ROBAM Appliance from both horizontal and vertical aspects.The sixth chapter analyzes the prospect of boss electrical appliances,predicts the future development strategy and risks,and puts forward suggestions for the future development of ROBAM appliances. |