基于哈佛分析框架下物流企业的财务分析——以德邦股份为例

Financial Analysis of Logistics Enterprises Based on Harvard Analytical Framework——Take Deppon as an Example

德邦股份作为国内以大件快递为主营业务的大型综合物流供应商,在物流业占据重要地位。文中基于哈佛分析框架对德邦股份2017-2021年的财务数据进行分析,采用定量和定性相结合的方法,从战略、会计、财务、前景四个角度出发,浅析德邦股份在被京东物流并购前的财务状况和导致其被收购的原因,并针对德邦股份存在的问题提出减少企业负债、控制人力成本等建议。

Deppon,as a large integrated logistics supplier with bulk express as its main business in China,occupies an important position in the logistics industry.Based on the Harvard analytical framework,this paper analyzes the financial data of Deppon from 2017 to 2021,uses a combination of quantitative and qualitative methods,from the four perspectives of strategy,accounting,finance and prospects,to analyze the financial situation of Deppon before its acquisition by JD Logistics and the reasons that led to its acquisition,and puts forward suggestions on reducing corporate debt and controlling human costs for the problems of Deppon.