Research On Rebecca’s Financial Strategy Based On Life Cycle Theory

Financial strategy can ensure the effective implementation of the overall strategy of the enterprise,so as to maximize the value of the enterprise.However,due to the influence of various factors in the specific implementation process of enterprises,the actual situation will deviate from the established financial strategy.Therefore,this paper studies Rebecca’s financial strategy from the perspective of life cycle,and provides optimization suggestions for its long-term development.Hope Maximize Rebecca’s corporate value.This paper analyzes the life cycle stage of Rebecca through the balance sheet,cash flow statement and income statement,thus judging that Rebecca is in the recession period of the enterprise life cycle.By constructing a financial strategy matrix to make a double judgment on Rebecca’s life cycle,the two conclusions are consistent,not only the life cycle has been further verified,but also the credibility of the conclusion is enhanced.By constructing a financial strategy matrix,it is found that Rebecca is bounded by2017,after which there is more cash remaining and more serious value impairment.After 2017,the overall level is weaker than before.It also analyzes and studies the implementation effect of Rebecca’s financial strategy from three aspects: financing,dividend distribution and investment strategy,and finds that Rebecca’s current financial strategy has the following shortcomings: In terms of financing,Rebecca mainly prefers short-term interest-bearing financing;in terms of dividend distribution,cash dividends are mainly distributed,the distribution method is single,and the retained earnings are small,which cannot support the development of the company,and the company’s sustainable development ability is weak;in terms of investment,the cost during the period is too high,unreasonable inventory setting and insufficient integration with the overall strategy.The adjustment of financial strategy involves not only the consideration of life cycle stages,but also a comprehensive comparison from the two dimensions of capital status and value creation.Therefore,it is recommended that Rebecca optimize its financing strategy,reduce short-term borrowings,and increase the proportion of interest-free debt and equity financing;in terms of dividend distribution,it is recommended to combine dividends in various ways to reduce cash outflows from enterprises and increase retained earnings;in terms of investment,we will investigate and develop new markets,build an e-commerce platform to better display corporate culture,seek new economic growth points,improve the management and control of expenses and inventory,increase R&D investment.The research of this paper enriches the case studies of the financial strategies of light industry enterprises,and helps to optimize the financial strategies of Rebecca and related enterprises.In the research process,we mainly rely on the information disclosed by Rebecca,so this paper inevitably has limitations.