容百科技公司的财务分析

摘要近年来，由于各国对环境的重视，清洁能源成为重要的能源发展方向。因此，各国积极出台相关新能源的政策，以此促进新能源产业的多元化发展。作为人口大国，我国对于新能源行业的发展极为重视，因此出台的政策补贴力度极大，促使新能源行业迅速发展，期间许多新能源汽车厂家意图骗国家补贴，从而迫使政府调整相关政策，补贴开始退坡，随后受疫情封闭的影响，新能源行业慢慢走向下坡路。现在疫情已经放开且在新政策的调控下，新能源行业将再次卷起一番浪潮，而容百科技公司作为国内正极材料生产的龙头企业，因此对容百科技公司进行的综合发展进行研究，有利于我们充分了解动力电池行业的经营现状，从而准确预测行业未来走向。因此容百科技公司作为案例，近六年的财务报表进行分析。首先对哈佛分析框架的概念进行大概介绍：然后从战略、会计、财务和前景四个层面对容百科技公司进行分析，最后得出容百科技公司的应收账款坏账严重、运营能力低下和科研投入少问题，并对此提出三点建议：加强应收账款的监管、增强自身产品能力和加大科研投入。关键词：哈佛分析框架：容百科技公司：动力电池正极材料AbstractIn recent years,due to the importance attached by various countries to the environment,clean energy has become an important direction for energy development.Therefore,countriesactively introduce policies related to new energy to promote the diversified development of thenew energy industry.As a populous country,China attaches great importance to the developmentof the new energy industry.Therefore,the policy subsidies introduced are extremely strong,promoting the rapid development of the new energy industry.During this period,many newenergy vehicle manufacturers attempted to deceive the state subsidies,forcing the government toadjust relevant policies,and subsidies began to decline.Subsequently,due to the impact of theepidemic lockdown,the new energy industry slowly went downhill.Now that the epidemic hasbeen lifted and under the control of new policies,the new energy industry will once again take ona wave.As a leading enterprise in the production of positive electrode materials in China,RONBAY 's comprehensive development research is conducive to fully understanding the currentbusiness situation of the power battery industry and accurately predicting the future direction ofthe industry.Therefore,as a case study,RONBAY analyzed its financial statements for the pastsix years.Firstly,provide a general introduction to the concept of the Harvard AnalyticFramework;Then,an analysis was conducted on RONBAY from four aspects:strategy,accounting,finance,and prospects.Finally,it was found that RONBAY has serious accountsreceivable bad debts,underground operational capabilities,and low scientific research investmentThree suggestions were proposed for this:strengthening the supervision of accounts receivable,enhancing its own product capabilities,and increasing scientific research investment.Key words:Harvard analysis framework;RONBAY;Positive material of power battery目录摘要…Abstract第一章绪论1.1研究背景和意义1.1.1研究背景…1.1.2研究意义1.2文献综述..21.2.1国外研究现状21.2.2国内研究现状….21.2.3文献述评.31.3研究内容和研究方法.31.3.1研究内容..31.3.2研究方法..4第二章相关概念与理论基础.…52.1相关概念的界定….52.1.1财务分析的相关概念.52.1.2战略分析的相关概念.52.2哈佛分析框架….52.2.1战略分析.52.2.2会计分析..62.2.3财务分析.…..62.2.4前景分析..62.3本章小结.6第三章容百科技公司战略分析…。.73.1容百科技公司的基本概况..73.1.1容百科技公司的基本概况.73.1.2容百科技公司的发展历程.…3.2宏观环境分析….83.2.1政治环境分析83.2.2经济环境83.2.3社会环境分析....93.2.4技术环境分析.93.3竞争战略分析.93.3.1优势分析..93.3.2劣势分析..103.3.3机会分析…103.3.4威胁分析..103.4本章小结10第四章容百科技公司会计分析…114.1重要科目的识别….114.2关键会计政策和会计估计分析114.2.1固定资产分析。114.2.2存货分析114.2.3应收账款与票据分析...124.3本章小结…13第五章容百科技公司财务分析……145.1报表分析145.1.1基于资产负债表的分析…145.1.2基于利润表的分析155.1.3基于现金流量表的分析