Financial Analysis And Improve Of GC Mining Company Based On Harvard Analysis Framework

The technology of China's gold mining enterprises needs to be improved,and it is necessary to speed up the construction of green mines.At the same time,the emergence of competitors has intensified competition in the industry.With the changes in foreign policies,the price of gold is also changing,which requires a scientific method to analyze the gold mining industry.The Harvard Analysis Framework is an efficient and comprehensive analysis method that systematically analyzes the business operations of a company.It combines the company's strategic analysis and prospective analysis ideas,and can correct the lack of analysis of financial data on a one-sided basis.This paper first evaluates the macro environment of GC company through strategic analysis,applies the SWOT method analyzes the strategy of GC company,clarifies its own situation and the development trend of the industry;Based on the accounting analysis of GC company,the accounting estimate quality and accounting policies of accounts receivable,inventory,intangible assets,fixed assets are compared with those of the same industry;financial analysis through operational capacity,profitability,solvency,development capability analysis,combined with factor analysis from a financial perspective for comprehensive analysis;Finally,the company's judgment on the prospects,from the perspective of the industry and the company's own perspective,give rationalization advice.The study found that GC's comprehensive profitability,increased debt repayment risk,and poor development capabilities.According to the results of financial analysis,the company proposed corresponding improvements to GC: GC should pay attention to the green development of mining industry,recruit high-quality talents,attach importance to geological exploration,improve the system,prevent major shareholders from infringing the interests of small and medium shareholders;strengthen inventory and fixed asset management,and strengthen Increase the turnover rate with the disclosure of related parties.To use a stable financing policy,the turnover rate of accounts receivable should remain stable and refuse cooperation with unscrupulous suppliers.Enterprises need to review the situation and actively adjust strategic decisions based on industry trends.This paper attempts to apply the Harvard Analysis Framework to GC,and evaluates the application value of the framework,which has certain reference value for the gold mining industry.