The subject of this article is to analyze the financial statement and corporate strategy of Coca-Cola (referred to as KO) Company during the COVID 19 epidemic. The two main analysis methods are quantitative and qualitative analysis. The quantitative analysis uses ratios and Dupont to analyze Coca-Cola's ratio, looking at the impact of the epidemic on KO from the perspective of growth, profitability, liquidity, efficiency, and solvency. The qualitative analysis uses the SWOT and Porter five forces analysis method from the traditional accounting perspective to initially analyze the internal and external environment of Coca-Cola and uses the Balanced Score Card (BSC) from the management accounting perspective to interpret the advantages and disadvantages of the corporate strategy. The quantitative analysis results show that due to the epidemic's impact, KO's ability to repay debt and efficiency of using financial resources has been improved under the condition of the decline of KO's growth and profitability. But its finances and goodwill may suffer as a result of KO's acquisition problems. Qualitative analysis results show that KO's business processes are highly systematic, and strategic costs are reduced. In addition, the main risks of KO lie in the threat from competitors and the lack of innovation ability. Under the influence of the epidemic, its key profit indicators and debt ratio showed a negative trend. It failed to reach its financial target due to its special risk avoidance strategy of debt ratio. But it has excelled at attracting and retaining customers. This paper provides guidance and reference for future scholars to study KO's management and financial performance during the epidemic.
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