山西金龙油脂营运能力存在的问题及解决措施.docVIP

PAGE 18 - 16 - 16 - 摘 要 近年来国际环境复杂多变，国内改革开放进一步深化，中国经济坚持稳中求进的总基调，倡导全民创新，加快转变经济发展方式，经济保持稳中向好的发展态势。在经济大背景下国内中小型粮油批发企业面临着融资难，成本上升，利润下降等诸多问题，整体行业不景气。传统营销模式逐渐失灵，但新模式未找到，大部分企业选择代销品牌产品，喜欢同大厂商合作，殊不知赚取的利润仅仅是“搬运费”。同时市场经济条件下财务活动日益复杂，做好财务分析工作对企业发展来说至关重要，而其中的营运能力分析是财务分析中的重要指标。 本论文主要对山西金龙油脂的营运能力存在的问题展开分析研究，以财务管理的基本理论与方法为基石，运用案例分析法、指标分析法、文献研究法，详尽分析了山西金龙油脂营运能力方面存在的总资产周转率低、流动资产周转率不高、固定资产利用水平低等问题，并针对具体的问题提出切实可行的解决途径，为山西金龙油脂的健康发展献言献策，推动公司改善其资源配置，以达到理论融合实践的目的。 关键词：营运能力；财务分析；资源配置 Abstract In?recent?years,?the?international?environment?has?become?more?complex?and?volatile,?and?domestic?reform?and?opening?up?has?been?further?deepened.?The?Chinese?economy?has?adhered?to?the?general?tone?of?steady?progress,?advocated?innovation?for?all,?accelerated?the?transformation?of?economic?development?mode,?and?maintained?steady?and?positive?economic?growth.?Under?the?economic?background,?domestic?small?and?medium-sized?grain?and?oil?wholesale?enterprises?are?facing?difficulties?in?financing,?rising?costs,?falling?profits,?etc.,?and?the?overall?industry?is?sluggish.?The?traditional?marketing?model?has?gradually?failed,?but?the?new?model?has?not?been?found.?Most?companies?choose?to?sell?brand?products?and?like?to?cooperate?with?big?manufacturers.?They?do?not?know?that?the?profits?earned?are?only?“transportation?fees”.?At?the?same?time,?financial?activities?are?becoming?more?and?more?complicated?under?the?conditions?of?market?economy.?It?is?very?important?for?the?company?to?develop?financial?analysis?work,?and?the?analysis?of?operational?capability?is?an?important?indicator?in?financial?analysis. This?thesis?mainly?analyzes?and?studies?the?problems?of?the?operation?ability?of?Shanxi?Jinlong?Grease.?Based?on?the?basic?theories?and?methods?of?financial?management,?the?case?analysis?method,?index?analysis?method?and?literature?research?method?are?used?to?analyze?the?operational?capacity?of?Shanxi?Jinlong?Oil.?The?existing?problems?of?low?total?asset?turnover,?low?liquidity?turnover,?and?low?level?o