| In September 2020,China set the goals of "carbon peaking" by 2030 and "carbon neutrality" by 2060.New energy vehicles are an important measure to realize environmental protection and clean energy.In this context,the concept of new energy is extremely hot in recent years,and a large number of rapidly developing new energy enterprises have emerged.Such new energy enterprises as Longji,BYD,Lixiang,Nezha and Ningde Times have quickly gained a foothold.In order to realize the goal of environmentally sustainable development,our country vigorously promotes the development of new energy industry,including new energy vehicles,power battery as the power sources of new energy vehicles,and also vigorously develops with the development of new energy vehicles,the development and construction of power battery industry has therefore entered the critical period of growth.However,the rapid development of the power battery industry has been accompanied by increased competition,rising raw material prices,and declining government subsidies.Under the background of the rapid development of the power battery industry and new energy industry,the development and management of the enterprise has also entered the test period.Whether it can adapt to The Times to achieve rapid and high-quality development of the enterprise,the enterprise strategy is crucial.Financial strategy is a part of enterprise strategy and a strong support for enterprise development.Scientific financial strategy can provide support and escort for enterprise development.Compared with traditional financial strategy,the financial strategy from the perspective of value chain has more comprehensive financial control,more refined cost management,more efficient resource allocation,more flexible financial strategy and better capital efficiency.Therefore,financial strategy from the perspective of value chain can help enterprises realize more scientific,efficient and flexible financial management and resource allocation,so as to achieve greater success and profit in market competition.Through the combination of the value chain and financial strategy theory research,this paper studies the financial strategy of the case company from the perspective of value chain,and studies and analyzes the financial strategy of A company from the perspective of value chain,which is conducive to further improving the theoretical system of financial strategy.At the same time,for the power battery industry companies to provide financial strategy adjustment ideas.Under the guidance of financial strategy theory from the perspective of value chain,this paper analyzes the implementation status of Company A’s financial strategy.From the perspective of value chain,this paper analyzes the implementation effect of Company A’s financial strategy from the perspectives of financing,investment,operation,dividend distribution and financial strategy matrix,and summarizes the deficiencies in the implementation of Company A’s financial strategy.Finally,the financial strategy of Company A from the perspective of value chain is proposed: appropriate adjustment of investment scale;Reasonable adjustment of financing structure;Improve operational management;Change the way dividends are paid. |
