Financial Statement Analysis Of Beingmate Based On Harvard Analysis Framework

With the development of market economy,China has gradually entered a well-off society.With the increase of national income,people are living a more affluent life and putting forward stricter requirements on food safety.As infant food products,milk powder is the most important food in daily life,comprehensive two child policy implementation for milk powder is the springtime for the industry,the domestic birth population briefly grew rapidly,so the milk powder demand is growing exponentially,the sustainable development of the milk powder market are expanding,milk powder enterprises blossom everywhere,all kinds of milk powder products emerge in endlessly,the competition is fierce.The implementation of the policy on the registration of milk powder is to put a safety lock on the system for the milk powder industry.The growth in quantity and quality of milk powder is needed.Powdered milk enterprise in developing markets,dividend policy for each milk powder enterprise itself to get fast development,also make some question powdered milk enterprise booming amplifier,to analyze it,and points out its problems in the process of operation and conform to the market conditions for its development strategy is very important to ensure the sustainable development of the enterprise.Through the analysis of the development of financial analysis at home and abroad,this paper makes a comprehensive and systematic study and analysis of the financial statements of Beingmate with the Harvard Analysis Framework.In the strategic analysis,PEST analysis method and SWOT analysis method are used for specific analysis of the company's internal and external environment,advantages and disadvantages,laying a foundation for subsequent analysis from a macro perspective.Secondly,through the analysis of the important accounting policies of Beingmate,we can know whether its accounting policies and accounting estimates are appropriate.Thirdly,financial analysis makes a detailed analysis of the financial statements of Beingmate and sorts out its internal articulation through the financial ratio analysis method.Finally,prospect analysis analyzes the development prospect of the milk powder industry in which the company is located through comprehensive estimation,and points out the opportunities and challenges that the company may face at present and in the future.Through the analysis of Beingmate,the company's debt paying ability,operation ability,profit ability are relatively weak,compared with the same industry company gap is larger,the future risk is bigger,also in constant innovation,the industry as a whole milk powder to rolled out a series of policies to ensure food quality milk powder infant food safety.For the company in which is both challenge and opportunity for its development.Beingmate should strengthen the management of accounts receivable and inventory to ensure the normal production and operation of the company,at the same time,the reorganization of sales channels,the introduction of professional management personnel,to promote better business development of beingmay company.Through the above analysis,understand the current problems in the company's operation and management and put forward corresponding improvement Suggestions.This paper uses the Harvard Analysis Framework to analyze and study the conclusions of beingmate,which can be used for reference by other companies in the same industry.