阜丰集团有限公司营运能力分析.docVIP

PAGE PAGE 1 PAGE 1 目 录 TOC \o 1-2 \h \z \u 16419 摘 要 I 9324 Abstract II 29240 一、绪言 1 1865 （一）本研究的目的与意义 1 16744 （二）国内外研究文献综述 1 2315 （三）本研究的主要内容 2 27214 二、营运能力相关理论概述 2 3949 （一）营运能力分析的含义 2 12555 （二）营运能力分析内容 3 5680 （三）营运能力分析的意义 4 20976 三、阜丰公司营运能力分析及存在的问题 4 16790 （一）公司营运能力分析 5 7334 （二）总结公司存在的问题 11 5474 四、阜丰集团有限公司营运能力解决对策 12 13721 （一）加强应收账款的收款制度 12 32034 （二）完善存货管理体制 13 6058 （三）改善资产结构 14 30616 结论 15 112 参考文献 16 1645 致 谢 17 摘 要 在全球化经济的带动下，我国经济市场的发展得到了稳步提升，我国企业之间的竞争越来越激烈，企业要想在残酷的市场竞争中立足，各项经济资源必须得到充分的利用，所以提高营运能力并做好企业营运能力分析至关重要。这对整个企业在市场竞争上有显著的帮助，对企业未来的方向具有里程碑的意义。本文以企业营运能力指标为理论依据，通过总资产周转率、流动资产周转率、存货周转率和应收账款周转率等指标，揭示企业资金周转的情况，使企业能够合理的分配资源，本文以阜丰集团有限公司的营运能力实际情况进行分析，对企业的财务营运过程中的效果做出评价，多方面、多角度、正确地分析该企业的营运能力。 关键词： 营运能力；流动资产周转率；总资产周转率 Abstract Driven by the global economy, the development of Chinas economic market has been steadily improved, and the competition among Chinese enterprises is becoming more and more fierce. If enterprises want to gain a foothold in the cruel market competition, all economic resources must be fully utilized. Therefore, it is very important to improve their operational capacity and do a good job in the analysis of their operational capacity. This is of great help to the whole enterprise in the market competition and a milestone in the future direction of the enterprise. Based on the index of enterprises operation ability, this paper reveals the situation of enterprises capital turnover through the index of total assets turnover rate, current assets turnover rate, inventory turnover rate and receivable turnover rate, so as to enable the enterprise to allocate resources reasonably. This paper analyses the actual situation of Fufeng Group Co., Ltds operation ability and the effect in the process of enterprises financial operation. Evaluate and correctly analyze the operation capability of the enterprise from various aspects and angles. Key words: Operating capacity analysis; Current asset turnover; Otal a