哈佛分析框架下贵人鸟公司财务分析  

Financial Analysis of Guirenniao Company under the Harvard Analysis Framework

作　　者：顾真 GU Zhen(School of Finance and Economics,Xizang Minzu University,Xianyang,Shaanxi 712000)

机构地区：[1]西藏民族大学财经学院,陕西咸阳712000

出　　处：《江苏商论》2023年第10期69-72,共4页Jiangsu Commercial Forum

摘　　要：国家大力支持体育产业的发展,“国潮热”成为热议话题。运动鞋服行业作为其中的一部分,面临着新的机遇和挑战。本文基于哈佛分析框架,采用结构分析法和水平分析法对贵人鸟公司近五年的财务状况与经营成果进行纵向对比分析,并提出发展建议。研究发现公司存在的问题包括主营业务优势不突出、存货成本压力大和应收账款过高的问题,并提出加强产品和品牌建设、加强与供应商和经销商的合作和加强应收账款控制力度相应的改进建议。The state strongly supports the development of the sports industry,and the“national tide fever”has become a hot topic.The sports footwear and clothing industry,as a part of it,is facing new opportunities and challenges.This article is based on the Harvard analysis framework,using structural analysis and horizontal analysis methods to conduct a longitudinal comparative analysis of the financial situation and operating results of Guirenniao Company in the past five years,and propose development suggestions.Research has found that the company's existing problems include lack of prominent main business advantages,high inventory cost pressure,and high accounts receivable.Corresponding improvement suggestions are proposed to strengthen product and brand construction,strengthen cooperation with suppliers and distributors,and strengthen accounts receivable control.

关 键 词：哈佛分析框架 战略分析 财务分析 贵人鸟 

分 类 号：F23[经济管理—会计学]