Research On The Problems And Countermeasures In The CATL Era Based On The Harvard Analysis Framework

In recent years,green and sustainable development has become the primary prerequisite for global economic growth.For this reason,my country has put forward the important strategic goal of carbon peaking and carbon neutrality.At present,the global new energy market has a strong momentum of development,and overseas countries are actively giving various subsidies and preferential treatment to new energy vehicles and their upstream and downstream industries to promote the diversified development of their own new energy industries.Domestically,with the strong support of government policies,my country’s new energy industry began to develop rapidly in 2014.Subsequently,affected by the fraudulent subsidy incidents of new energy vehicle manufacturers,the government adjusted corresponding policies and subsidies began to decline,and then affected by the epidemic,Sales in the new energy industry declined.At this stage,the epidemic situation is basically under control.In the context of the continuous regulation of the new energy market by the New Deal,my country’s power battery industry is facing broad development prospects.Since2017,Ningde era enterprises have ranked first in the global power battery installed capacity ranking for four consecutive years.Under the background of intensified industry competition and fierce competition for order resources,it is beneficial for us to fully study the comprehensive development of Ningde era enterprises.Understand the current business status of the power battery industry,so as to accurately predict the future development of the industry.The Harvard analysis framework has a rigorous structure,and the four parts are interlocked and progressive.By applying the Harvard analysis framework,the ability of CATL to reasonably evaluate non-quantitative information can be strengthened,and the sensitivity of enterprises to market changes can be enhanced.The good development provides some theoretical support.This paper selects the Harvard analysis framework,takes CATL as an example,and selects the six-year financial statements from 2015 to 2020 for analysis.Firstly,the relevant researches on the Harvard analysis framework are sorted and summarized,and the main advantages of the Harvard analysis framework are expounded by comparing with traditional financial statements.Analyzed and compared with BYD Enterprise,Guoxuan High-tech Enterprise and Yiwei Lithium Energy Enterprise in accounting and finance,and on this basis,predicted the risks and development prospects that CATL may encounter in the future;Reasonable solutions are put forward to solve problems such as decline,increased risk of bad debts and serious dependence on the domestic market.As a scientific and comprehensive analysis method,the Harvard analysis framework effectively makes up for the shortcomings of traditional financial analysis methods such as insufficient content disclosure and single analysis angle,and makes reasonable prospect forecasts for future development from a strategic perspective,helping enterprises to display more completely and truly own actual operating conditions.At present,the competition in the industry is fierce,and the market structure is expected to be reconstructed.CATL needs to continuously update its technology,improve its production capacity,strengthen its research and development in the field of sodium-ion batteries and energy storage,and deepen its cooperation with upstream and downstream enterprises,so as to enhance its ability to resist risks.achieve diversified development.