企业营运能力的分析与探究.doc

摘要 随着社会主义市场经济的进一步发展和经济全球化进程的加快，企业间的竞争日益加剧。企业要在激烈的国际、国内市场竞争中生存和发展，必须有效利用各项经济资源，认真做好企业营运能力分析工作，不断提高营运能力。这对加强企业经营管理提高企业的竞争能力，促进企业的长远发展具有重要意义[1]。 企业营运能力指标，通过流动资产的周转率，固定资产周转率，总资产周转率，应收账款周转率和存货周转率等指标揭示企业资金周转的情况，企业资源配置的情况，促进企业改善资源配置，XX企业的营运能力，对该企业的财务营运过程中的效果作出评价，营运能力营运能力指标以期该企业的营运能力。 关键词营运能力 周转率 分析指标 ABSTRACT With the further development of socialist market economyand the accelerated process of economic globalization, the competition between enterprises growing. The enterprise should be in intense international,domestic market competition in the survival and development,must make full use of economic resources,conscientiously do a good job of enterprise operation ability analysis work,improve its management ability. To strengthen enterprise management， improve the competitiveness of enterprises,promote the long-term development of enterprises is of great significance. Through to the enterprise operation capacity index analysis and evaluation,to correctly judge the business continuity management ability and enterprises asset use efficiency,thereby enhancing the management level of enterprises,through the current assets turnover ratio, fixed assets turnover ratio,total assets turnover rate,turnover of account receivable and inventory turnover ratio indicator revealing the fund turnover of enterprise the situation of the allocation of resources,enterprises,promote the enterprises to improve the allocation of resources,through the operation ability analysis of anatomy,guide the relevant personnel to master the financial operation during the effect, problems and solutions. Keywords: Operating capacity Turnover rate Analysis Idex 目 录 1 引言 1 1.1 选题背景及意义 1 1.2 国内外研究现况 1 1.2.1 国外研究现况 1 1.2.2 国内研究现况 2 1.3 内容框架 3 1.4 主要结论 4 2 企业营运能力分析的意义 5 2.1 企业营运能力的含义 5 2.2 企业营运能力分析的目的和意义 5 2.2.1 目的 5 2.2.2 意义 5 3 企业营运能力分析的指标 6 3.1 总资产周转率的概述和计算方法 6 3.2 流动资产周转率的概述和计算方法 6 3.3 固定资产周转率的概述和计算方法 8 4 XX煤化有限公司的简介及营运能力的分析 9 4.1 鄂托克旗XX煤化有限公司的简介 9 4.2 XX煤