哈佛分析框架下的欣旺达企业分析

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1、硕士学位论文哈佛分析框架下的欣旺达企业分析培养单位：会计学院学科专业：会计学作者姓名：杨清雨指导教师：李百兴教授XinwangdaenterpriseanalysisattheHarvardAnalyticalFrameworkCandidate：YangQingyuSupervisor：LiBaixingCapitalUniversityofEconomicsandBusiness,Beijing,China摘要本文所选用的“哈佛分析框架”是从战略分析、会计分析、财务分析、前景分析等多个维度展开分析，以便企业的战略决策、战略执行、经营成果形成一个逻辑闭环。从而

2、能够更加有效、准确地对企业整体的其经营情况和市场地位进行分析和预测。本文的创新点在于通过以欣旺达为案例，将“哈佛分析框架”引入锂离子制造行业，结合行业面临着消费类电池逐渐饱和，动力电池在政策主导下逐渐兴起的外部因素，对相关企业分析方法和相关指标的选取进行研究。同时结合行业及企业特点，分析研究企业的经营情况及发展趋势。本文通过哈佛分析框架对欣旺达这个案例进行分析认为，哈佛分析框架能够适用于锂离子制造企业的企业分析；在战略分析中着重分析政策因素与技术因素；在会计分析中应主要选取固定资产、存货、应收账款三个指标；财务分析中对部分指标波动形成原因的分析应结合企业战略选择

3、和行业变化趋势进行分析；在前景分析中应加入对相关技术投入及技术成果情况的分析。关键词：哈佛分析框架；欣旺达；企业分析AbstractThe"HarvardAnalysisFramework"selectedinthispaperisanalyzedfromtheaspectsofstrategicanalysis,accountinganalysis,financialanalysis,prospectanalysisandotherdimensions,sothatthecompany'sstrategicdecisions,strategicexecutio

4、n,andbusinessresultsformalogicalclosed-loop.Therefore,itcanmoreeffectivelyandaccuratelyanalyzeandpredicttheoverallbusinessoperationsandmarketstatusofthecompany.TheinnovationofthispaperistointroducetheHarvardAnalysisFrameworktothelithiumionmanufacturingindustrybytakingthecaseofXinwang

5、daasthecase.Thecombinationoftheexternalfactorsthattheconsumerindustryisfacingwiththegradualsaturationofconsumerbatteriesandthegradualemergenceofpowerbatteriesundertheguidanceofpolicy,andtherelatedcompaniesAnalyticalmethodsandrelatedindicatorswereselectedforresearch.Atthesametime,comb

6、iningthecharacteristicsoftheindustryandenterprises,analyzeandstudythecompany'soperatingconditionsanddevelopmenttrends.ThisarticleanalyzesthecaseofXinwangdathroughtheHarvardanalysisframework.ItconcludesthattheHarvardanalysisframeworkcanbeappliedtotheenterpriseanalysisoflithiumionmanuf

7、acturingenterprises;inthestrategicanalysis,itmainlyanalyzesthepolicyfactorsandtechnicalfactors;intheaccountinganalysis,itshouldmainlyselectfixedassets.Theanalysisofthecausesofthefluctuationsofsomeindicatorsinthefinancialanalysisshouldbecombinedwiththeanalysisofthecompany'sstrategicch

8、oicesandtren