I基于哈佛分析框架下的光明乳业股份有限公司财务分析摘要随着国民生活日益优渥，人们的思想文化水平和物质水平不断提升，这让现代人们对于自己的生活质量有了更高的向往。因为畜牧业的繁荣发展，推动乳制品行业生产规模不断扩大，生产工艺也不断更新，乳制品行业在促进国家经济发展的同时，也提高了人们日常的生活需求，以及日常生活质量，使用哈佛分析框架进行财务分析，可以有效弥补传统财务分析所存在的不足之处，可对企业的战略、会计、财务以及前景进行全面科学分析，推动企业战略规划与决策向科学、高效的方向发展。本文以光明乳业公司为研究对象，使用哈佛分析框架研究其财务状况，使用SWOT分析方法对其进行战略分析，探究该公司的优势、劣势机会以及威胁。根据固定资产、存货和应该收款对其进行会计分析，了解该公司的会计政策。依据企业盈利能力、偿债能力、营运能力、成长能力对其进行财务分析。除此之外，分析和预测光明乳业公司的发展前景，从中发现其发展过程中可能面临的难题，并给出对应的解决措施。关键词：哈佛分析框架；财务分析；光明乳业IIIAnalysisofBrightDairyCo.,Ltd.BasedonHarvardAnalysisFrameworkAbstractAspeople’slivesarebecomingmoreandmorefavorable,people’sideological,culturalandmateriallevelscontinuetoimprove,whichmakesmodernpeoplehaveahigheryearningfortheirqualityoflife.Becauseoftheprosperityanddevelopmentofanimalhusbandry,theproductionscaleofthedairyindustryhasbeencontinuouslyexpanded,andtheproductionprocesshasbeenconstantlyupdated.Whilepromotingthedevelopmentofthecountry’seconomy,thedairyindustryhasalsoimprovedpeople’sdailylifeneedsandthequalityofdailylife,usingHarvardanalysisTheframeworkforfinancialanalysiscaneffectivelymakeupfortheshortcomingsoftraditionalfinancialanalysis,andcanconductacomprehensivescientificanalysisofthecompany'sstrategy,accounting,financeandprospects,andpromotethedevelopmentofcorporatestrategicplanninganddecision-makinginascientificandefficientdirection.ThisarticletakestheBrightDairyCompanyastheresearchobject,usestheHarvardanalysisframeworktostudyitsfinancialstatus,usestheSWOTanalysismethodtoconductstrategicanalysis,andexploresthecompany'sadvantages,disadvantages,opportunitiesandthreats.Performaccountinganalysisonfixedassets,inventoryandreceivables,andunderstandthecompany’saccountingpolicies.Basedonthecompany'sprofitability,debtsolvency,operatingcapability,andgrowthcapability,conductfinancialanalysis.Inaddition,analyzeandpredictthedevelopmentprospectsofBrightDairyCompany,discovertheproblemsthatmaybefacedinthedevelopmentprocess,andgivecorrespondingsolutions.Keywords:Harvardanalyticalframework;Financialstrategy;Brightdair3II目录一、绪论...........................................................................................................................1（一）研究背景及研究意义...................................................................................51.研究背景........................................................................................................52.研究意义........................................................................................................5（二）研究内容及方法...........................................................................................51.研究内容........................................................................................................52.研究方法........................................................................................................6二、哈佛分析框架相关概念及理论..............................................
VIP
