浙江森马服饰股份有限公司运营能力分析.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 河南理工大学万方科技学院本科生毕业论文 浙江森马服饰股份有限公司运营能力分析 院系名称 会计学院 姓　　名 王肖婷 学　　号 141611021721 专　　业 会计学 指导教师 韩田莉 2018年4月5日 浙江森马服饰股份有限公司运营能力分析 摘要：进入21世纪以来，随着我国经济的全面发展，企业财务报表分析的地位和作用变得更加重要，同时也被得以广泛应用。财务报表分析是以企业的财务报表和其他资料为基本依据，运用专门的分析工具和方法，从财务报表中寻找有用的信息，有效地寻求企业经营和财务状况的变化的原因。其中，企业运营能力分析是对一个企业经营效果好坏的评价，是对企业在管理资产方面使用效率多少的分析，是对企业以后的发展和运营有很大帮助的分析。主要是通过计算周转率和周转期来分析资产运营能力的强弱。本文以森马服饰为例，以森马服饰2014年到2016年三年的财务报表数据为例，通过对该公司运营能力分析指标中的应收账款、存货、流动资产、固定资产、总资产进行计算分析，找出企业存在的问题，并提出解决方案，希望能够对公司有所帮助。 关键词：运营能力分析；周转率；应收账款；存货  Abstract: Since the beginning of the 21st century, with the overall development of our countrys economy, the status and role of corporate financial statement analysis has become more important, and it has also been widely used. The analysis of financial statements is based on the company’s financial statements and other information. It uses specialized analysis tools and methods to find useful information from the financial statements and effectively seek the reasons for changes in the company’s operations and financial conditions. Among them, the analysis of the companys operating capability is an evaluation of the effectiveness of a companys operations. It is an analysis of how effective the company is in managing its assets. It is an analysis that helps the companys future development and operations. It mainly analyzes the strength of asset operating capability by calculating the turnover rate and turnover period. This article takes Senma Garment as an example, taking Senma Garments financial report data from 2014 to 2016 as an example, through the accounts receivable, inventory, current assets, fixed assets and total assets of the companys operational capability analysis indicators. Calculate and analyze, find out the problems that exist in the company, and propose solutions, hoping to help the company. Keywords: operational capacity analysis turnover rate accounts receivable inventory  目录 TOC \o 1-3 \h \z \u 一、引言 5 （一）研究背