关于云南白药公司营运能力分析-会计-毕业论文.docVIP

摘要及关键字 摘要：云南白药公司在我国医药这一行业一直是发展比较好的，有着中国医药用品较大的市场范围，但是，因为这些年医药行业受政策的影响出现了周转率低、库存危机严重应收账款增长不合理等问题的现象。营运能力的分析成为企业能够长期经营下去的重要条件，它可以为公司盈利能力分析和偿债能力分析提供前提条件也能为公司做补充，还可以作为公司提高经营效益的指明灯。对企业的经营发展有着极其重要的作用。在经济全球化的环境下，一个企业如何盈利、持续经营、发展，如何在高度激烈的市场环境中生存已经成为企业的首要问题，当然企业的营运能力分析也是每个企业必不可少的环节。本文以云南白药公司为例，结合国内外专家学者的理论以及查找相关资料和同行业相比较，对该公司进行营运能力相关指标分析，从中分析该公司在营运能力方面存在的问题及原因，针对这些问题提出相应的建议，从而有效的促进该公司持续经营，获得更大的效益。 关键字: 营运能力 同行业 规模效益 效率 Abstract and Key words Abstract:Yunnan Baiyao company is in a leading position in Chinas pharmaceutical industry and occupies a large market share of Chinas pharmaceutical products. However, due to the impact of policies in recent years, the pharmaceutical industry has faced problems such as low turnover rate, serious inventory crisis and unreasonable growth of receivables.The analysis of operating capacity becomes an important condition for the long-term operation of an enterprise,It is the basis and supplement of enterprise profitability analysis and solvency analysis, pointed out the direction for enterprises to improve operating efficiency and plays an extremely important role in the development of enterprises.Under the background of economic globalization, it has become the primary problem of the enterprise that how can an enterprise make profits, continue to operate and develop, and how to survive in the highly competitive market environment. Of course, the operation of the enterprise capacity analysis is also an essential part of every enterprise. This paper takes Yunnan Baiyao company as an example,combined with theory of experts and scholars at home and abroad and to find relevant materials and compared in the same industry, to analyze the index of operation capability of the company, from which analyze the problems and reasons of the companys operating capacity. Puts forward corresponding Suggestions to solve these problems, so as to effectively promote the continued operation of the company and gain greater benefits. Key words:Operation；