首页 > 资料专栏 > 论文 > 财税论文 > 财税审计论文 > MBA硕士毕业论文_于哈佛分析框架的R公司财务分析PDF

MBA硕士毕业论文_于哈佛分析框架的R公司财务分析PDF

richeng***
V 实名认证
内容提供者
资料大小:2060KB(压缩后)
文档格式:PDF
资料语言:中文版/英文版/日文版
解压密码:m448
更新时间:2021/10/14(发布于广东)

类型:金牌资料
积分:--
推荐:升级会员

   点此下载 ==>> 点击下载文档


文本描述
我国是农业大国,而水资源对农业来讲更是至关重要,2018年中国水资源公 报公布我国农业用水量占61.4%,仍以传统农业粗放漫灌为主,水利用效率低下, 并且随着城镇化进程的加快,我国农业人口逐年下降,在我国水资源及耕地资源日 益紧张的情况下,精准智能节水灌溉是必然选择。随着互联网、物联网技术的蓬勃 的发展,已经渗入到我们生活中的方方面面,国民经济的基础农业也不例外,近年 来国家出台多项政策,鼓励互联网+智慧农业企业的发展,智能节水灌溉企业也逐 渐发展起来,发展过程中也遇到诸多问题,而R公司作为广西节水灌溉行业的领先 者,其发展状况具有代表性。 本文以广西R智能节水灌溉企业作为研究对象,以哈佛分析框架为理论基础 结合实地调研,文献查阅,案例分析等方法,对R公司进行经营战略、会计、财务 和前景分析。通过分析发现,节水灌溉市场方兴未艾,但目前节水灌溉企业集中度 低、规模小,竞争加剧,人才储备不足,缺乏自身核心竞争力;在资产方面,应收 账款较多,对公司营运资金威胁很大;在财务方面,融资方式单一,融资成本高, 关键设备需进口,成本费用高,公司治理结构待完善;在前景方面,节水灌溉企业 与国家政策息息相关,对政策依赖强,具有不确定性。针对以上分析结果,提出以 下建议:扩大市场份额,加强品牌效应,提高自身核心竞争力,注重人才培养;加 强应收账款管理,提高资产管理效率;拓宽融资方式,合理利用国家优惠政策,进 口设备实现本土化生产以降低成本;紧跟国家宏观政策,及时调整公司战略。本文 基于哈佛分析框架的方法对R公司战略、会计、财务、前景进行全方位的分析,希 望能为其同行业提供借鉴和参考。 关键词:哈佛分析框架;节水灌溉企业;财务分析 II RCOMPANYFINANCIALANALYSISBASEDONHARVARDANALYSIS FRAMEWORK ABSTRACT Chinaisalargeagriculturalcountry,andwaterresourcesareevenmoreimportant foragriculture.In2018,ChinawaterresourcesbulletinannouncedthatChina's agriculturalwaterconsumptionaccountedfor61.4%,whichisstilldominatedby extensiveirrigationoftraditionalagriculture,andtheefficiencyofwateruseislow.With theaccelerationofurbanization,China’sagriculturalpopulationisdecliningyearbyyear. Undertheincreasinglytensesituationofwaterresourcesandcultivatedlandresources, precisionandintelligencearebeingsavedwaterirrigationisaninevitablechoice.With thevigorousdevelopmentofInternetandInternetofthings,allaspectsofourlifehave beeninfiltratedintoourlives.Agricultureisnoexceptiontothenationaleconomy. Recentyears,thestatehasintroducedpoliciestoencouragethedevelopmentofInternet plusintelligentagriculturalenterprises.Intelligentwater-savingirrigationenterprises havegraduallydeveloped,andmanyproblemshavealsobeenencounteredinthe developmentprocess.Rcompanyisawater-savingirrigationinGuangxi.Theleaderof theindustry,whosedevelopmentisrepresentative. Inthispaper,Rintelligentwater-savingirrigationenterpriseinGuangxiistakenas anobject.ThenaccordingtothetheoryofHarvardframework,combinedwithfield research,literaturereview,caseanalysisandothermethods,thecomprehensivefinancial analysisofRcompanyiscarriedout.ThispaperfirstintroducesthebasicsituationofR company,andthenanalyzesthestrategyofRcompany,throughPESTanalysisto understandthemacroenvironmentofwater-savingirrigationenterprises,andthenuses Porter’sfiveforcesmodeltogettheindustrialenvironmentofRcompany,anduses SWOTanalysistopointouttheadvantages,disadvantages,opportunitiesandthreatsofR company.Then,itanalyzestheaccounting,evaluatethereasonablenessand appropriatenessofaccountingpoliciesandestimatesofRcompany,andanalyzesthe III rationalityofitsaccountingpoliciesandaccountingestimates.Thencarryonthefinancial analysis,throughthefinancialstatementsandratioanalysis,getthefinancialsituationof Rcompany.Finally,combinedwiththespecificanalysisofthefirstthreeaspects,the paperanalyzestheprospectofRcompanyanditsindustry.Throughanalysis,itisfound thatthewater-savingirrigationmarketisintheascendant,butatpresent,the concentrationofwater-savingirrigationenterprisesislow,thescaleissmall,the competitionisintensified,thetalentreserveisinsufficient,andthecorecompetitiveness islacking;intermsofassets,therearemanyreceivables,whichthreatenthecompany’s workingcapital;intermsoffinance,thefinancingmethodissingle,thefinancingcostis high,thewater-savingirrigationequipmentneedstobeimported,andthecostis high.Thecostisrelativelyhigh;intermsofprospect,water-savingirrigationenterprises arecloselyrelatedtonationalpolicies,whicharerelatedtonationaleconomyand people’slivelihood.Thedevelopmentprospectdependsonnationalpoliciesgreatlyand isuncertain.Inlightoftheaboveanalysis,weofferthefollowingsuggestions:expand marketshare,strengthenbrandeffect,improvecorecompetitiveness,payattentionto personneltraining;strengthenaccountsreceivablemanagement,improveasset managementefficiency;broadenfinancingmethods,makerationaluseofnational preferentialpolicies,realizelocalizedproductionofimportedequipmenttoreducecosts; followthenationalmacropoliciesandadjustthecompany’sdevelopmentintime direction.BasedontheHarvardanalysisframework,thispaperanalyzesthefinancial situationofRcompany,hopingtoprovidereferenceforthesameindustry. KEYWORDS:HarvardAnalysisFramework;WaterSavingIrrigation Enterprise;FinancialAnalysis IV 目录 摘要.................................................................................................................................I ABSTRACT...........................................................................................................................II 第一章绪论.......................................................................................................................1 1.1研究背景...............................................................................................................1 1.2研究目的和意义..................................................................................................2 1.2.1研究目的...................................................................................................2 1.2.2研究意义...................................................................................................2 1.3研究内容与主要研究方法...................................................................................2 1.3.1研究内容....................................................................................................2 1.3.2主要研究方法............................................................................................2 1.4论文结构框架.......................................................................................................3 1.5主要创新点...........................................................................................................5 第二章相关理论基础和国内外研究现状.......................................................................6 2.1财务分析概述.......................................................................................................6 2.1.1财务分析相关概念....................................................................................6 2.1.2财务分析内容............................................................................................6 2.1.3传统财务分析方法....................................................................................6 2.2哈佛分析框架概述..............................................................................................7 2.2.1哈佛分析框架的逻辑框架.......................................................................7 2.2.2哈佛分析框架的四个维度........................................................................8 2.3国内外研究现状..................................................................................................8 2.3.1国外研究现状............................................................................................8 2.3.2国内研究现状............................................................................................9 2.3.3国内外研究现状述评..............................................................................10 第三章基于哈佛分析框架R公司财务现状分析.........................................................11 3.1R公司概况.........................................................................................................11 3.1.1R公司简介..............................................................................................11 V