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MBA畢業論文_基于哈佛框架的財務報表分析-以華北制藥為例DOC

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更新時間:2020-9-21

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醫藥行業作為“生命行業”,更是受到社會各界的關注。各類醫療改革政策的出 臺,一方面體現出我國政府對民生關心的問題給予高度的重視,另一方面體現出 我國對醫藥領域做出了更高的要求。華北制藥集團作為國內外醫藥產業龍頭企業, 至今有近七十年的發展史,在中國的醫藥行業中具有一定的地位。本文以石家莊 的本土企業——華北制藥股份有限公司為案例,通過對其發展的內外部因素,發 展歷程以及重組升級等方面進行全面系統的分析研究,針對其現階段的經營狀況, 發現其存在應收賬款收回困難,企業負債大等問題,并存在產區搬遷、環保壓力 大等發展上的阻礙,針對這些問題,本文提出建立全面預算機制等具有可行性的 建議,以促進企業的經營發展,同時為會計信息使用者評估該公司的投資價值提 供參考依據。 本文通過對華北制藥發展的內外部因素,發展歷程以及重組升級等方面進行 全面系統的分析研究,通過對企業財務報表的研究,通過對數據模型軟件 mintab 的分析,改進了財務報表系統,進一步完善了財務分析框架。本文利用華北制藥 股份有限公司 2006-2017 年年度財務報告,結合數據模型軟件 mintab 建立的回歸 度和擬合優度圖,分析企業五年的償債能力、營運能力和贏利能力,針對其現階 段的經營狀況,發現其存在應收賬款收回困難,企業負債大等問題,并存在產區 搬遷、環保壓力大等發展上的阻礙,針對這些問題,本文提出建立全面預算機制 等具有可行性的建議,以促進企業的經營發展,同時為會計信息使用者評估該公 司的投資價值提供參考依據。本文的創新點是將哈佛分析框架與數據模型相結合, 以哈佛分析框架為基礎,融入數據模型中的擬合優度圖及回歸分析圖等,以更為 直觀易懂的圖表方式加以呈現,通過分析數據模型說明該公司財務報表中的某些 數據的關聯性,也通過數據模型說明日常關注的數據可能并不是我們所認定某一 現象形成的主因,并通過這一數據分析給予相應的觀點及建議。 關鍵詞,哈佛分析框架;財務報表分析;擬合優度;回歸分析;華北制藥Abstract As a life industry, the pharmaceutical industry is also concerned by all sectors of society. The introduction of various medical reform policies, on the one hand, reflects the government's concern for the people's livelihood to give a high degree of attention, on the other hand, reflects that China has made higher requirements in the field of medicine. North China Pharmaceutical Group, as a leading enterprise in the pharmaceutical industry at home and abroad, has a history of nearly 70 years. It plays an important role in the pharmaceutical industry in China. In this paper, Shijiazhuang's local enterprise-North China Pharmaceutical Co., Ltd. as a case, through the development of internal and external factors, the development process and restructuring and upgrading of a comprehensive and systematic analysis and research, in view of its current operating conditions, found that there are difficulties in the recovery of accounts receivable, enterprise debt and other issues. In view of these problems, this paper puts forward some feasible suggestions, such as establishing a comprehensive budget mechanism, to promote the operation and development of enterprises, and to provide reference for accounting information users to evaluate the investment value of the company. This paper analyzes the internal and external factors, the development process and the reorganization and upgrading of North China Pharmaceutical. Through the study of the financial statements of enterprises and the analysis of the data model software mintab, the financial statement system is improved and the financial analysis framework is further improved. Based on the annual financial report of North China Pharmaceutical Company Limited from 2006 to 2017 and the regression degree and goodness-of-fit diagram established by the data model software mintab, this paper analyzes the five-year solvency, operating ability and profitability of the enterprise. According to the current operating situation of the enterprise, it is found that there are difficulties in recovering the accounts receivable and the enterprise is liable. In view of these problems, this paper puts forward some feasible suggestions, such as establishing a comprehensive budget mechanism, to promote the operation and development ofenterprises, and to provide a reference for accounting information users to evaluate the investment value of the company. The innovation of this paper is to combine the Harvard analysis framework with the data model, based on the Harvard analysis framework, integrate the goodness-of-fit diagram and regression analysis diagram into the data model, and present them in a more intuitive and easy-to-understand way. Through the analysis of the data model, the correlation of some data in the company's financial statements is illustrated. The data model also shows that the data of daily concern may not be the main cause of a certain phenomenon, and through this data analysis gives the corresponding views and suggestions. Keywords: Harvard Analysis Framework, Financial statement analysis, Goodness of fit, Regression analysis, North China pharmaceutical company.I 目 錄 第一章 緒 論...................................................................................................................1 一、研究背景及意義...................................................................................................1 (一)研究背景.......................................................................................................1 (二)研究意義.......................................................................................................1 二、國內外研究現狀...................................................................................................2 (一)國外研究現狀...............................................................................................2 (二)國內研究現狀...............................................................................................3 (三)研究現狀評價...............................................................................................5 三、研究思路與方法...................................................................................................5 (一)研究思路與研究框架...................................................................................5 (二)研究內容.......................................................................................................7 (三)研究方法.......................................................................................................7 四、本文創新之處及不足...........................................................................................8 (一)本文創新之處...............................................................................................8 (二)本文局限與不足...........................................................................................8 第二章 財務報表分析的相關概念及基本理論.............................................................9 一、財務報表分析的相關概念及基本理論...............................................................9 (一)財務報表分析的定義...................................................................................9 (二)財務報表分析的方法...................................................................................9 (三)財務報表分析的缺陷.................................................................................10 二、哈佛分析框架下的財務分析的相關概念及基本理論.....................................11 (一)哈佛分析框架下的財務分析的提出.........................................................11 (二)哈佛分析框架下的財務分析的思路.........................................................12 (三)哈佛分析框架下的財務分析的優勢.........................................................15 三、回歸分析的相關概念及基本理論.....................................................................15 (一)回歸分析的提出.........................................................................................15 (二)回歸分析的思路.........................................................................................15 (三)回歸直線的擬合優度.................................................................................16II 第三章 華北制藥外部環境及行業競爭狀況分析.......................................................17 一、企業背景分析.....................................................................................................17 二、對華北制藥的 PEST 分析..................................................................................18 (一)政治法律環境.............................................................................................18 (二)經濟環境.....................................................................................................18 (三)社會文化環境.............................................................................................19 (四)技術環境.....................................................................................................19 三、對華北制藥的波特五力分析.............................................................................19 (一)供應商議價能力.........................................................................................20 (二)購買者議價能力.........................................................................................20 (三)新進入者威脅.............................................................................................20 (四)替代品的威脅.............................................................................................21 (五)行業競爭者的競爭.....................................................................................21 四、華北制藥 SWOT 分析........................................................................................21 (一)優勢分析 S..................................................................................................21 (二)劣勢分析 W ................................................................................................22 (三)發展機會 O.................................................................................................23 (四)發展威脅 T..................................................................................................23 第四章 華北制藥會計分析與評價...............................................................................25 一、 華北制藥資產計量與質量分析與評價...........................................................25 (一)存貨計量與質量分析與評價.....................................................................25 (二)應收賬款質量分析與評價.........................................................................26 (三)固定資產質量分析與評價.........................................................................29 二、華北制藥負債質量分析與評價.........................................................................32 (一)負債質量分析與評價.................................................................................32 (二)資本結構與融資方式.................................................................................35 三、華北制藥盈利質量分析與評價.........................................................................36 第五章 華北制藥財務分析與評價...............................................................................38 一、償債能力分析與評價.........................................................................................38 (一)短期償債能力分析與評價.........................................................................38 (二)長期償債能力分析與評價.........................................................................39 二、營運能力分析與評價.........................................................................................39III 三、盈利能力分析與評價.........................................................................................40 四、發展能力分析與評價.........................................................................................42 五、整體財務能力評價.............................................................................................43 第六章 華北制藥前景分析與風險預測.......................................................................44 一、戰略優化策略.....................................................................................................44 (一)發展戰略上的風險分析及預測.................................................................44 (二)發展戰略預測.............................................................................................45 二、財務風險及應對措施.........................................................................................46 (一)應收賬款增大的風險.................................................................................46 (二)庫存龐大的風險.........................................................................................47 (三)負債比重過大的風險.................................................................................47 第七章 總 結.................................................................................................................48
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