哈佛分析框架在伊利公司的应用研究

发布时间：2018-01-07 15:24

本文关键词：哈佛分析框架在伊利公司的应用研究　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：公开披露的企业财务报表,是信息使用者分析关注的重点。对财务报表进行全面分析,是深入了解一家企业的重要途径,通过这种全面系统的分析可以发现企业在发展过程中所遇到的问题及挑战,并提出相应的建议以促进乳品企业的健康持续发展。随着国家经济水平、人民生活水平的逐步提高以及二胎政策的实行,这些都会促进乳制品行业的快速发展,而且乳制品的质量与人民的身体健康也存在一定的关系,所以对乳制品行业进行全面分析是十分必要的。本文用哈佛分析框架为分析工具,以内蒙古伊利实业集团股份有限公司(以下简称:伊利公司)为分析对象,对伊利公司2013年-2015年这三年的企业财务报表进行研究,开展了对伊利公司定性和定量分析。在企业经营战略层次方面,运用PEST和波特五力模型对企业所处的行业进行战略分析以及对企业自身进行了分析。在会计分析方面,通过对伊利公司主要会计科目的分析,选取出对企业有重要影响的关键会计科目有存货、应收账款、固定资产和货币资金,在财务分析方面,主要对企业年报中的财务报表进行分析,采用不同的财务指标对公司的盈利、营运、偿债、成长这四个能力进行分析,并对比了同行业的其他两家上市公司。在前景分析方面,客观全面的预测伊利公司的未来发展趋势以及财务能力方面的前景并提出了相关的建议,为同行业的其他公司提供参考。通过本文的分析得出以下结论:伊利公司是一个盈利能力良好但短期偿债风险相对较高的企业。通过转型升级,调整资本负债结构,强化成本控制等措施,促进伊利公司更好的发展,创造出更大的利润空间。本文利用哈佛分析框架对伊利公司进行分析研究,研究结论对同行业的其他上市公司也有一定的借鉴作用。
[Abstract]:Enterprise financial report disclosure, is the focus of attention. The information user analysis to conduct a comprehensive analysis of the financial statements, is an important approach to understand an enterprise, through the analysis of the overall system can find problems and challenges encountered in the development process of enterprise, and puts forward corresponding suggestions to promote the healthy dairy enterprises with the development of national economy. The level of implementation of the gradual improvement of living standards and two-child policy, which will promote the rapid development of dairy industry, and the quality of dairy products and people's health there is a certain relationship, so it is necessary to conduct a comprehensive analysis of the dairy industry. The Harvard analysis framework the analysis tool in this paper, taking Inner Mongolia Yili Industrial Group Limited by Share Ltd (hereinafter referred to as: Yili company) as the analysis object of Yili company in 2013 -2015 Research on enterprise financial statements of the three years, to carry out qualitative and quantitative analysis of Yili company. In the enterprise business strategy level, using PEST and Potter five forces model of industry and strategic analysis on enterprises are analyzed. In the accounting analysis, through the analysis of the main accounting subjects of Yili company the selected key enterprises have an important impact on the accounting inventory, accounts receivable, fixed assets and currency funds in the financial analysis, mainly to the enterprise annual financial statements analysis, the profit, the financial indicators are not the same on the company's operations, debt, growth of the four ability analysis, and compared the two other listed companies in the same industry. In the foreground analysis, future development trend forecast of Yili company objectively and financial ability and puts forward the prospect Relevant suggestions, provide a reference for other companies in the same industry. Through the analysis of this paper draws the following conclusions: Yili company is a good profitability but the risk of short-term debt is relatively high. The enterprise through the transformation and upgrading, adjust the capital debt structure, strengthening cost control and other measures to promote the development of Yili company better and create more a large profit space. Analysis of the Yili framework using the Harvard research conclusion, in the same industry in other listed companies also have a certain reference.

【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82

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