格力电器与青岛海尔营运能力比较研究.docx

经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 PAGE 2 精心整理 仅供参考 勿用作商业用途 摘 要 自中国改革开放以来，随着中国市场经济体制改革的不断完善和国内外市场环境的逐步成熟，各行业企业的经营规模逐渐扩大，不断成长，因而面临着日益激烈的市场竞争。因此，如何进行经营管理是在新的经济形势下建立立足点的非常重要和最关键的。研究企业的营运能力已成为企业管理当局改善经营管理的重要指标。一方面，对企业营运能力的研究和分析有助于判断企业财务是否安全，企业所拥有的资产是否能为企业带来收益，并且也有助于投资者做出相应的投资决策。企业对资产的经营运作能力越强，说明资产周转的速度越快，资产质量越高。另一方面，企业的营运能力能够反映一定时期内企业资产运营的效率，通过计算和分析企业资产效率指标，可以实时查看企业的经济效率。为促进企业稳定发展打下基础。 本文以格力电器和海尔股份两个上市公司为研究对象，以营运能力的几个指标及其相关理论概述为基础，以比率分析法、文献资料法为主要研究方法，对格力电器和海尔股份两个公司的几项营运能力指标进行分析比较，找出差异，以此来了解公司资产运营的效率，分析公司资产运营过程中的不足，并提出营运能力建设中的可行性建议。本文对格力电器和海尔股份上市公司的经营能力指标进行了分析研究，希望能对提高企业在行业中的竞争力有积极作用。 关键词：格力电器和海尔股份；营运能力指标；资金周转；营运效率 ABSTRACT Since Chinas reform and opening up, with the continuous improvement of Chinas market economy system reform and the gradual maturity of the domestic and foreign market environment, the business scale of enterprises in various industries has gradually expanded and continued to grow, thus facing increasingly fierce market competition. Therefore, how to conduct business management is very important and crucial to establish a foothold in the new economic situation. The study of the operating capacity of the enterprise has become an important indicator for the enterprise management authorities to improve their management. On the one hand, the research and analysis of the operating ability of the enterprise is helpful to judge whether the financial security of the enterprise and the assets owned by the enterprise can bring benefits to the enterprise, and it also helps investors to make corresponding investment decisions. The stronger the enterprises ability to operate assets, the faster the asset week and the higher the asset quality. On the other hand, the enterprises operating ability can reflect the efficiency of the enterprises assets operation in a certain period of time. Through calculating and analyzing the enterprises asset efficiency indicators, the enterprises economic efficiency can be viewed in real time. It will lay the foundation for