| In the past few decades,the rapid development of the automobile industry has changed the way of life of residents and made outstanding contributions to the promotion of China's economic growth.As environmental pollution continues to intensify and air quality continues to deteriorate,the concept of environmental protection and energy conservation has never been more popular.At the same time,China officially announced that it has lowered the tariff rate on imported automobiles and proposed to cancel the purchase tax subsidy for 319 new energy vehicles.The locomotive project will no longer be approved in principle,and enterprises will face double tests in the domestic and foreign markets.How to make enterprises stand on the domestic market and stand out in the fierce competition is the most concerned issue for investors.Since 2017,the development of the automotive industry has experienced a “slope” phenomenon.The domestic auto industry is further open,the international situation is more complicated and severe,and other macro-political factors,the nationwide vehicle "limit number" driving has become a normal adjustment,more stringent maintenance and scrapping regulations for different models,and other national adjustment factors,as well as national The social and human factors,such as the steady improvement of environmental awareness and the diversification of travel modes,have challenged the development of the automotive industry.In addition,the further popularization of high-speed rail,motor trains,subways,and aircraft has had a significant impact on the automotive industry from the external competition of the automotive industry.Faced with the optimistic industry development situation and the increasingly complex internal and external competition in the industry,how to adjust the market's internal financial soft and hard configuration to meet market demand and adapt to the current situation of the industry is of great significance to the development of automobile enterprises.This article takes D Automotive Group Co.Ltd as the research object,diagnoses its current financial problems through the Harvard analysis framework,and proposes useful improvement suggestions based on the diagnosis results.The research content of this paper is divided into five parts: The first part is on the thinking of analysis and research,sorting out the existing research theories at home and abroad,and expounding the research content,methods,ideas and innovations in turn.The second part introduces the basic information,main products and financial status of D Automotive Group Co.Ltd.The third part carries out strategic analysis,accounting analysis,financial analysis,prospect analysis and comprehensive analysis of D Automotive Group Co.Ltd under the framework of Harvard analysis.The strategic analysis mainly uses PEST to analyze the macro environment of the automobile industry;the accounting analysis mainly analyzes the accounting policy,the dynamics of accounting policies and the main accounting subjects;the financial analysis mainly relies on the solvency and operational capability of D Automotive Group Co.Ltd.Longitudinal analysis of profitability and growth ability,and horizontal comparison analysis by introducing industry standards;comprehensive analysis using SWOT method to comprehensively analyze the internal and external environment and competitive advantages and disadvantages of D Automotive Group Co.Ltd,through the analysis of the above five aspects,Completed the financial diagnosis of D Automotive Group Co.Ltd.The fourth part is based on the above financial diagnosis results,the D Automotive Group Co.Ltd proposed to improve the different issues.The fifth part is based on the above research content of this article,a brief summary of this article,and draws useful conclusions. |
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