Case Study On The Refocusing Strategy Financial Performance Of V V Food & Beverage

Diversification has become a model that most managers will consider when operating a company.But the negative side of this model is slowly emerging.Especially for the national enterprises in China,the number of enterprises that have implemented diversified strategies has begun to increase.Therefore,refocusing will become a priority strategy for China's diversified failed enterprises to choose transformation.However,after the implementation of the refocusing strategy,the impact on various aspects of the operation results,there are many differences between the results displayed by different enterprises.For example,some enterprises have emerged from the dilemma through the transformation of strategies,and some have not gone beyond the diversification.The shadow.Therefore,a specific evaluation of the specific circumstances of these enterprises may be a better choice for evaluating the role of refocusing in corporate performance.This paper mainly uses the case study method to carry out the refocusing of the soybean milk star company V V Food&Beverage as a specific research object,combined with quantitative and qualitative methods to evaluate the financial performance of its strategic transformation.Firstly,it introduces the overview of V V Food&Beverage,the process of diversification,the motivation for refocusing and the activities completed in the strategic transformation.Then,the financial performance of V V Food&Beverage in the refocusing stage is analyzed with the strategic change motivation.Firstly,the effect of the transformation strategy is evaluated according to the motivation of introducing the refocusing,and then the relevant financial indicators of V V Food&Beverage are different for the enterprise.Financial activities are evaluated and analyzed.Finally,summarizing the problems in the process of V VFood&Beverage's refocusing transformation,there are mainly lack of clear strategic planning main line,insufficient play of the role of internal capital market,unreasonable debt structure,and low sustainability of cash flow sources.The enlightenment brought to other enterprises with the same dilemma is to control the business development order,give priority to cultivating core competitiveness;give full play to the role of internal capital market,rationally allocate internal capital;adjust the proportion of liabilities according to actual conditions;focus on strategic planning,and look at long-term benefits.This paper can play a role in the in-depth study of reintegration transformation and increase the value of enterprises.At the same time,it will help V V Food&Beverage to start from the financial aspect and improve the performance of various indicators after refocusing.For other enterprises with similar circumstances,it also has certain reference significance.