XQL公司营运能力分析.docxVIP

丁利娟 XQL公司营运能力分析 PAGE 20 PAGE 19 XQL公司营运能力分析 摘要：营运能力又称资产管理效率，用来反映企业各项资产的利用充分程度和周转速度。企业要想在竞争剧烈的女鞋市场中生存与持续健康发展下去，就离不开对其各项资产利用效率的不断提高，即营运能力的不断提升。对企业进行营运能力分析需要涉及到流动资产周转率、固定资产周转率以及总资产周转率等内容。接下来将以XQL这家中高档次皮革女鞋上市公司为主体，采用文献研究法和比较分析法等财务分析方法对其各项资产的营运能力展开全面分析。首先对营运能力的相关理论和分析指标进行概述，其次简单介绍了XQL公司的基本概况；然后对其2013-2017年的各项营运指标进行计算与纵向分析，并将其各项运营指标同哈森股份和天创时尚这两家同行企业进行横向对比，从而发现XQL公司在其应收账款管理、存货管理和总资产利用程度以及资产结构等方面存在着问题；最后，针对其出现的问题分析原因，并提出相应的解决对策，希望能够为其扭转逆势并更好地生存和发展提供一定的帮助。 关键词：营运能力；存在问题；解决对策；XQL公司 AnalysisOf Operating Capacity Of XQL Company Abstract:Operational capability, also known as asset management efficiency, is used to reflect the fullness and turnover of various assets of the company. If enterprises want to survive and grow healthily in the highly competitive womens shoes market, they will be inseparable from the continuous improvement of their asset utilization efficiency, that is, the continuous improvement of their operational capabilities. The analysis of the operational capabilities of enterprises involves the turnover of current assets, the turnover rate of fixed assets, and the turnover rate of total assets. Next, XQL, a mid-to-high-end leather womens shoes listed company, will be used as the main body, and its financial operation methods such as literature research method and comparative analysis method will be used to comprehensively analyze its various asset operation capabilities. First of all,the paper summarizes the relevant theories and analytical indicators of operational capability. Secondly, the paperintroduces the basic outline of XQL company, Then the paper calculates and analyzes the operational indicators of 2013-2017 and horizontally compares its various operational indicators with the two peer companies of Hasen and Tianchuang, and found that XQL has problems in its accounts receivable management, inventory management and total asset utilization as well as asset structure.Last but not the least,the paper analyzes its causes and proposes corresponding solu