Research on the Mechanism in the Transformation of BYD’s Strategic Advantages into Financial Performance: Based on the Harvard Analysis Framework

Main Article Content

Yuyue Zhang
College of Economics and Management, Northeast Forestry University, Harbin, Heilongjiang 150040, China

DOI: https://doi.org/10.70267/fer.v3n4.162176

Keywords

Harvard Analysis Framework, BYD, new energy vehicles, financial performance, strategic factors, transmission mechanism

Abstract

As competition in the new energy vehicle (NEV) industry continues to intensify, how an enterprise’s strategic advantages are transformed into financial performance has become an important issue for the enterprise’s sustainable development. Based on the Harvard Analysis Framework (HAF), this study takes BYD Company Limited (BYD) as the research object, carries out research from four aspects, namely strategic analysis, accounting analysis, financial analysis, and prospect analysis, and further discusses the transmission path through which corporate strategic factors affect financial performance. The study finds that corporate strategic advantages need to be transmitted through resource allocation, operating activities, and accounting matters, and are ultimately reflected in changes in financial indicators. On this basis, this study proposes suggestions such as improving the operating efficiency of the industrial chain, optimizing the transformation of research and development (R&D) achievements, and reasonably controlling the risks of international expansion.

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Published
Oct 30, 2026
Issue
Vol. 3 No. 4 (2026)
Section
Research Articles
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How to Cite

Zhang, Y. (2026). Research on the Mechanism in the Transformation of BYD’s Strategic Advantages into Financial Performance: Based on the Harvard Analysis Framework. Financial Economics Research, 3(4), 162-176. https://doi.org/10.70267/fer.v3n4.162176