Research On Financial Analysis Based On Strategic Perspective

In the fierce competition situation,the enterprise needs to deal with the challenges from the external and internal environment.It needs to analyze the company's management information,especially the financial information,and then formulate a long-term strategic plan.Therefore,financial analysis is very important for company's strategic development.The role of financial analysis is to understand the historical financial situation and performance of the enterprise,and the content of the traditional financial analysis is mainly based on the financial information of the enterprise.The emphasis of the analysis is on the internal situation of the enterprise,and the non financial aspects of the enterprise strategy,the macro environment and the competitors are not considered.Therefore,the financial analysis based on the strategic perspective is an analysis from out of form to the table,not only to discuss the financial information of the enterprise,to understand the internal management situation,but also to obtain information from the enterprise strategy and the macro environment to obtain the non financial information so as to master the position of the enterprise in the whole industry.In view of this,this paper studies and analyzes the financial situation of tiantan biological company based on the strategic perspective.This article first analyzes the tiantan biological environment in the management of the firm and its strategic target,and then analyzes the tiantan biological company's enterprise quality,corporate financial structure,enterprise ability and the content of the cash flow,etc,found out the existing problems,put forward targeted measures and strategies,for the temple of heaven biotechnology company strategy formulation and implementation to provide guidance and reference.Through the financial analysis system based on strategic perspectives show that tiantan biological problems existing in the strategy implementation of the company,mainly lies in the fixed assets in financial contribution rate of main business income is not high,low inventory turnover ratio,asset-liability ratio is too high,and several aspects such as the lack of cash flow.This paper put forward the adjustment of corporate capital structure,reduce the asset-liability ratio,increase business activities generated cash flow,increasing equity capital,alleviate the pressure of the debt and to strengthen credit management,reasonable expansion scale of accounts receivable,inventory turnover.In terms of non-financial aspects,including strengthening the company's independent innovation ability,valuing the company to gain growth opportunities,speeding up the international layout and promoting the company's large-scale development,etc.