The Financial Analyze Of The Yingshang Company Under Harvard Analytical Framework

With the rapid development of my country’s economy and society,the increasing improvement of people’s quality of life and hygiene awareness,and the implementation of the "three-child" policy,the people’s demand for complementary food products for infants and young children is increasing.The industry will have a lot of room for development.However,with the rapid development of my country’s infant and young children’s complementary food market,the manufacturers of infant and young children’s complementary food products are also facing increasing competitive pressure.How to use financial analysis tools to analyze the company’s operation and financial situation and guide the company’s decision-making is an important issue faced by enterprise managers.The Harvard analytical framework can help business managers understand the company’s financial situation and judge the company’s position in the industry.Therefore,this thesis will use the Harvard analysis framework,take Yingshang Company as the research object,and conduct a comprehensive financial analysis from the aspects of strategy,accounting,finance,and prospects according to the financial data in the financial statements,so as to provide strong support for the company’s management decision-making.Help companies improve their competitiveness.This paper firstly elaborates the relevant literature and theoretical basis of financial analysis and Harvard analysis framework.Secondly,this paper introduces the operation status of Yingshang Company,and points out that Yingshang Company has problems such as declining performance and lack of competitiveness in recent years.Then,based on the Harvard analysis framework,this paper conducts an in-depth analysis of Yingshang from four levels.At the level of strategic analysis,this paper uses the methods of PEST and SWOT to conduct an in-depth analysis of Yingshang from both internal and external perspectives;at the level of accounting analysis,it first introduces Yingshang’s main accounting policies and changes in accounting estimates,and from these Select some important projects for analysis;at the level of financial analysis,find out the problem from the perspectives of Yingshang’s solvency,profitability,operational capability and growth;at the level of prospect analysis,according to Yingshang’s current situation Opportunities and challenges,internal and external risks are analyzed and forecasted for the company.Finally,in view of the current problems of Yingshang Company,targeted solutions are put forward:in terms of strategy,it proposes two suggestions to enhance the core competitiveness of the company and fully develop potential markets at home and abroad;in terms of accounting,it proposes to strengthen inventory Suggestions on the types and quantities and the management of accounts receivable;in terms of finance,two suggestions are put forward to improve the solvency of enterprises and strengthen the control of costs;Two recommendations for the product innovation study.