基于哈佛分析框架下的快递企业财务报表分析

Financial Statement Analysis on Express Enterprises Based on Harvard Analysis

快递行业作为国家的基础性行业,随着电商的发展,近十多年来,呈现出爆发性增长的态势。2019年全国快递服务企业业务量同比增长25.3%;业务收入累计完成同比增长24.2%。选取一个快递企业的省级经营单元连续三年的数据作为分析对象,利用哈佛分析框架对其进行全面的财务分析,并根据分析总结出结论,提出针对性建议,以帮助企业管理层和投资者更清楚地了解公司的经营现状。

Express delivery industry as the basic industry of the country,with the development of e-commerce,showing a explosive growth trend in the past ten years.In 2019 year the national express service enterprises business volume increased by 25.3%year-on-year;business revenue cumulative completion year-on-year growth of 24.2%.This paper selects the provincial management unit of a courier company(hereinafter referred to as the express company),takes the data for three consecutive years as the analysis object,uses the harvard analysis framework to carry on the comprehensive financial analysis to it,and concludes the conclusion according to the analysis,puts forward the pertinence suggestion,in order to help the enterprise management and the investor to understand the company's management situation more clearly.This paper is divided into three parts,the first part is to introduce the relevant theories and general situation of the company.The second part uses the four dimensions of the Harvard framework(strategy,accounting,finance,and foreground analysis)to make a comprehensive analysis of the company.The third part is to use the above analysis results to improve the operation of the company.