Research On Financial Analysis Of D Power Generation Company Based On Harvard Analysis Framework

As an important part of China's energy industry,the electric power industry is not only related to the daily needs of residents.With the continuous promotion of the national supply-side structural reform and the optimization and upgrading of the electric power industry structure,the competition with in the electric power industry is also gradually intensifying,which requires the electric power enterprises to identify their own strengths and weaknesses,seize opportunities and face challenges,and develop better.Financial analysis can help enterprises to grasp their own development,identify the changes of internal and external environment,and better serve for the formulation of management decisions.In recent years,with the deepening of research,most enterprises use financial analysis to understand the financial status of enterprises and put forward Suggestions.D power generation company still adopts the traditional financial analysis method,focusing on the information of the past,which can no longer meet the daily decision-making needs of the company.Therefore,starting from the existing problems in the financial analysis method of D power generation company,this paper applies the four dimensions of Harvard analysis framework to the financial analysis of D power generation company.Based on D power generation company,on the basis of the relevant data from 2015 to 2019 in strategic analysis as a starting point,have a whole understanding of the company's internal and external situation,and will be the company's key accounts to evaluate accounting policies and accounting estimates,to ensure that the relevant financial data is reliable,then on this basis to the key related financial statements and accounting index by transverse longitudinal analysis,and finally,the paper points out the company's future.Countermeasures and Suggestions are proposed for the problems found in the four analysis dimensions: adhere to the development strategy and optimize the allocation of human resources in terms of strategy,and promote the integration process of coal and electricity;Improve inventory and fixed assets management in accounting;In the financial aspect,improve the operating efficiency,reduce the cost of capital and improve the state of value;In the prospect of active development of electricity sales market,and enhance the sustainable development of enterprises.The above research results show that the Harvard analysis framework is more applicable to D power generation company than the current financial analysis method,and the analysis results are more comprehensive,reliable and objective.The innovation of this paper lies in the application of Harvard analytical framework to the financial analysis of D power generation Company,which not only improves its current financial analysis method,but also broadens the applicable scope of Harvard analytical framework.On the basis of the traditional Harvard analysis framework,the financial strategy matrix comprehensive analysis and risk prediction were added,which expanded the content of the framework and made the analysis results more reliable.