企业营运能力分析体系的思考_毕业论文.docVIP

PAGE \* MERGEFORMAT 0 本科毕业设计(论文) 题目：企业营运能力分析体系的思考 学习中心： XXX 层 次： 专科起点本科 专 业： 会计学 年 级： 2013 年 秋 季 学 号： XX 学 生： XX 指导教师： XXX 完成日期： 2015 年 7 月 28日 摘要 企业营运能力是指企业充分利用现有资源创造社会财富的能力，它可以用来评价企业对其拥有资源的利用程度和营运活动能力，包括人力资源和生产资料。其实质是要以尽可能少的资源占用，在尽可能短的周转时间内，产生出尽可能多的产品，创造出尽可能多的销售收入。 要实现这个目的，就必须提高企业的营运能力水平，所以研究企业的营运能力体系是非常必要的。有资源才能产生利益，因而本文主要集中论述如何建立并不断完善企业营运能力分析体系；着重对各项资产的周转速率的高低会怎样影响企业的正常运作，即各项资产的营运能力作出分析；同时，就我国企业营运能力分析体系现存的问题，提出一些改进的方案，以期望对我国企业的发展起到一定的借鉴作用。 关键字： 营运能力 分析体系 问题 对策 Abstract Enterprise operating capacity refers to the ability of the enterprise to make full use of existing resources to create social wealth, it can be used for capacity utilization and operational activities of the enterprise on its own resources, including human resources and means of production. The essence is to take up as few resources as possible, as far as possible short turnaround time, produce the products as much as possible, to create as much sales revenue. To achieve this objective, we must improve the operating capacity level, so the research capabilities of enterprises operating system is necessary, have the resources to produce benefits, this paper mainly discusses how to establish and continuously improve business operation ability analysis system; focuses on the assets of how high or low turnover rates affect the normal operation of enterprises analysis of the various assets, make the operation ability; at the same time, operating ability of enterprises of our country existing problem analysis system, and puts forward some improvement scheme, in the hope of our country enterprise development plays a certain reference role. Keywords: system analysis capability Keywords: Operating capacity ；Analysis System ；Problem； Countermeasures 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc15448 1 绪论 PAGEREF _Toc15448 1 HYPERLINK \l _Toc3996 1.1 选题背景 PAG