基于哈佛分析框架下海运企业财务状况分析——以宁波海运为例

Analysis on Financial Status of Shipping Enterprises Based on Harvard Analysis Framework——Take Ningbo Shipping as an Example

选择宁波海运作为研究对象,以其2016~2020年的年度报告为基础,运用哈佛分析框架分别从战略、会计、财务和前景四个方面对宁波海运进行具体分析,从整体上评价企业近5年的财务状况,并针对企业在经营过程中存在的问题,结合当前的时代背景,提出了优化企业资源配置、提高管理水平,加强成本管理、注重降本提效,开拓新业务领域、促进多元发展的建议。

Taking Ningbo Marine Company Limited as the research object, based on its annual report from 2016 to 2020,this paper analyzes Ningbo shipping from four aspects of strategy, accounting, finance and prospect by using Harvard analytical framework, evaluates the financial situation of the enterprise in recent five years as a whole, and puts forward some suggestions, such as resource allocation, improving management level, strengthening cost management, focusing on cost reduction and efficiency improvement, opening up new business areas and promoting diversified development.