GL公司营运能力分析指标.docxVIP

PAGE PAGE 15 摘 要 营运能力是指一个公司维持正常的经营活动的能力，利用营运能力指标分析可以判断该公司的经营的效果，也能知道该公司怎样运用资产，并且是分析财务报表的基础和补充，从而有利于公司合理配置公司资源，有效提高资产的利用效率。 本文以一个家电制造行业中的GL公司为例，以GL公司2015-2017年度的财务报表为依据，使用应收账款周转率、流动资产周转率、总资产周转率等营运能力指标分析，主要采用定量分析法，按照各个营运能力指标依次分析GL公司在2015-2017年的营运能力的发展情况，再通过与同行业的HR公司及MD公司的各营运能力指标进行对比分析，总结出GL公司营运能力存在内部管理制度不完善、营运资金管理流程不完善、资产的利用率低等问题，并且提出完善内部管理制度、合理安排管理资金流程、提高资产的利用程度等建议，得出本文的研究结论，从而有利于GL公司合理增强资源配置，提高资产的使用效率，加大公司短期的融资，提高盈利的能力，提高营运的能力，提高市场的竞争力，能够持续良好的经营下去。 关键词：营运能力；应收账款周转率；流动资产周转率；总资产周转率；GL公司 Abstract Operational ability refers to the ability of a company to maintain normal business activities. Using the analysis of operating capacity indicators can determine the effectiveness of the companys operations, and can also know how the company uses assets, and is the basis and supplement for analyzing financial statements. Thus, it is beneficial for the company to reasonably allocate the companys resources and effectively improve the efficiency of the use of assets. This article takes an example of GL company in the home appliance manufacturing industry as an example. Based on the financial statements of GL company for 2015-2017, the operating capability indicators such as accounts receivable turnover rate, current assets turnover rate, and total assets turnover rate are used to analyze. Quantitative analysis method, Analyze the development of GLs operating capacity in 2015-2017 according to each operating capacity indicator, and then compare and analyze the operating capacity indicators of HR company and MD companys in the same industry. Summing up the problems of incomplete internal management system, imperfect working capital management process, and low utilization rate of assets of GL company, and putting forward suggestions such as improving internal management system, rational management of capital flow, and improving the use of assets. The conclusions of this paper are drawn, which is conducive to GLs reasonable allocation of resources, increase the efficiency of