劲松电器有限公司营运能力分析与评价研究-会计-毕业论文.docx

摘 要 营运能力是对公司运营和从各种资产中获益的能力的分析。随着知识经济的出现和社会的不断完善，人们越来越关注分析组织竞争的能力。对企业中的各种资产进行非工作，良好管理，以获得更多的活动利润，增加行业竞争力。随着中国经济的强劲发展，生活中的一切都在不断发展和扩展。在市场经济条件下，公司的金融活动更加多样化和复杂化。公司营运能力的重要作用将直接影响公司的未来发展以及公司的增长和减少。因此，引入和推荐适当有效的科学业务绩效指标将有助于指导业务流程，帮助企业识别业务差距及其原因，也是参与决策的投资者和利益相关者的基础。 本文以劲松电器有限公司为例，通过对该公司的营运能力分析，发现该公司存在销售能力降低，存货增加；应收账款未能及时收回；营运资金运用能力不高等问题。针对该公司经营中存在的问题和原因，提出企业应对存货进行科学管理；完善信用政策，加强应收账款的管理；做好企业现金流管理等建议，促进企业的健康发展。 关键词：营运能力分析 总资产 流动资产 应收账款 存货 ABSTRACT Operability analysis is an analysis of a companys operational capabilities and a companys ability to benefit from a variety of assets. With the emergence of the knowledge-based economy and the continuous improvement of society, more and more attention is being paid to the analysis of enterprise capabilities in todays ever-increasing competition. Operational performance can be used to detect operations that are not functioning properly during the operational process，Good management of various assets in the business in order to gain more profits in the activity increase the competitiveness of the industry. This item takes Jinsong Electric Co., Ltd. For example, the companys operational analysis has found that the company is reducing its sales capacity, increasing its inventory, not recovering receivables, and working capital utilization is low. Given the issues and reasons for the companys business, it is proposed that the company scientifically manage inventory, improve credit policy, improve receivables management, do good work in companies cash flow management, and make other recommendations to promote healthy business development. KEYWORDS：operation capability analysis; total assets; current assets; accounts receivable；inventory 目 录 TOC \o 1-3 \h \z \u 摘 要 i ABSTRACT ii 1绪论 1 1.1选题背景、研究目的及意义 1 1.1.1选题背景 1 1.1.2研究的目的及意义 1 1.2国内外研究现状及综述 2 1.2.1国外研究现状 2 1.2.2国内研究现状 3 1.2.3国内外研究综述 4 1.3总体思路和研究框架 4 1.4研究问题及解决方法 5 2相关理论综述 6 2.1营运能力的概念 6 2.2营运能力分析的相关原则 6 2.3营运能力的本质 6 2.4营运能力的分析指标及计算