上市公司营运能力分析——以海南橡胶为例.docxVIP

PAGE 1 PAGE 1 摘要 企业营运能力分析是企业日常管理中的一项重要的财务工作，对其分析反映了一家公司的资金利用效率；由于国家经济改革不断扩大，市场充满着更多挑战，在激烈的竞争中越来越多的公司开始对提高营运能力越发的重视，在不断的对数据进行研究计算中观察公司存在的问题并给出相应的解决办法；公司不定期对其进行运营分析可以及时发现存在的问题，并根据问题及时调整对策，提高公司对运营资金的高效利用；目前，许多企业资金利用效率低下,且存在不合理，使其盈利能力低下，致使企业处于亏本经营、发展较缓慢。 本文利用海南橡胶的近5年的财务数据对其运营指标进行计算并就其数据进行分析评价，透过计算结果发现存在问题，并提出对应的对策改善公司资金利用的效率，尽可能的把成本降低以及实现更高的利润，为企业赚取更多的营运资金，增强周转能力；通过分析发现海南橡胶在生产经营中资金利用等方面存在的问题，针对问题给出相应的建议。海南橡胶是海南省橡胶行业的主导者，研究海南天然橡胶产业集团的营运能力可以使我们通过一个企业的营运能力看到整个行业在海南的发展概况。 关键词：营运能力分析；海南橡胶；财务数据 Abstract The analysis of enterprise management ability is an important financial operation in the daily management of enterprises. As the countrys economic reform continues to expand, the market is full of more challenges, in the fierce competition more and more companies began to pay more attention to improve operational capacity, In the continuous research and calculation of the data to observe the companys problems and give the corresponding solutions; the companys occasional operational analysis can detect existing problems in a timely manner, and adjust the countermeasures in time according to the problems, improve the companys efficient use of operating funds; At present, many enterprises are inefficient in the use of funds, and the existence of unreasonable, So that its profitability is low, resulting in enterprises in a loss of operation, development is slow. Using the financial data of Hainan rubber for nearly 5 years, this paper calculates its operation index and analyzes and evaluate the data, find the problem after calculation, and put forward the countermeasures to improve the efficiency. of the companys capital utilization, reduce the cost as much as possible and realize the higher profit, and earn more working capital for the enterprise and enhance the turnover ability. Through the analysis, the paper finds out the problems existing in the utilization of funds in the production and operation of Hainan rubber, and gives corresponding suggestions for the problems. H