Internal Consulting Report of CATL based on financial statements
DOI:
https://doi.org/10.54097/ct0a6rmiKeywords:
CATL; financial statements; internal consulting report.Abstract
This essay mainly describes the financial analysis of a new energy power industry company--CATL, which has been in the leading position for years. A brief introduction of the company and its main business is first made. And the financial analysis based on CATL’s balance sheet, income statement and cash flow statement were shown. Apart from that, the cost objects and compositions was explicitly listed and Du-point analysis was did. Besides, according to the cost components, I summarize the main issues of the cost management of CATL. The main issues are the excessive proportion of direct materials and insufficient investment in R&D.Based on the analysis, the suggestions that based on the market and the industry are given to help CATL to solve the problems. Based on the analysis, a strategy map and a balanced scorecard was made to to help CATL to have a clear insight into its current circumstance and solve the problems.
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