江中药业营运能力分析.docxVIP

PAGE 4 PAGE 4 PAGE 12 PAGE 12 PAGE 1 江中药业股份有限公司营运能力分析 【摘要】　财务分析中最基本的就是营运能力分析，它是企业管理中的一项关键工作。营运能力是指企业运用其所拥有的资金和资源去创造财富的能力。也就是说，企业怎样在短的时间内，用少的资源，实现多的收益。目前，大多数企业对营运能力的探索处在开始时期，很少重视营运能力的分析，严重阻碍了企业的发展。近几年，随着新医改政策的实施，中药列入国家战略，迎来新的发展机遇，而江中药业股份有限公司（以下简称“江中药业”）主要生产和经营中医药产品。本文将采用理论与案例相结合的方法，首先对营运能力的相关理论进行阐述，其次对江中药业2013－2017年的指标进行营运能力分析，最终找到江中药业经营过程中存在的问题并对其提出针对性的意见。希望通过这篇文章能够为江中药业提高自身的营运能力提供指导性的建议，使企业销售收入增加，从而实现企业的市场价值。 【关键词】营运能力 江中药业 周转率 Analysis on operating capacity of jiangzhong pharmaceutical co.,LTD 【Abstract】 The most basic financial analysis is the operation capability analysis,which is a key work in enterprise management. That is,how can an enterprise achieve more revenue with less resources in a short time.At present,most enterprises are in the preliminary stage of research and discussion on operating capacity,and lack of attention to the analysis of operating capacity seriously hinders the development of enterprises.In recent years,with the implementation of the new medical reform policy,traditional Chinese medicine has been included in the national strategy and ushered in new development opportunities.Jiangzhong pharmaceutical co.,LTD.(hereinafter referred to as “jiangzhong pharmaceutical”)mainly produces and operates traditional Chinese medicine products.This article will adopt the method of combining theory and case,first elaborates the related theory of operating abilities,next to the river on the pharmaceutical industry in 2013-2017 index of operating capacity analysis and evaluation, finally found the problem and put forward the corresponding opinions.It is hoped that the article can provide the river on the pharmaceutical industry to improve their ability of operating instructional advice, Increase the sales revenue of the enter prise.so as to realize the market value of the enterprise. 【Key Words】Operation ability Jiangzhong pharmaceutical Turnover 目 录 TOC \o 1-3 \h \z \u 一、引言 1 （一）研究背景 1 （二）研究意义 1 （三）研究内容和方法 1 1.研究内容 1