鲁抗医药营运能力分析-会计-毕业论文.docVIP

摘要 营运能力指的是公司发挥已获得的资本以及物质条件来发挥在现代生活中的鲁抗医药的积极作用的能力，在根本上指的是，利用最小化的时间和最少化的资本来竭力达到鲁抗医药的高水平盈利，达成最大化的产品制造。要达成这个愿景，一般来说，最大化的抬高公司的营运能力是很重要的一条途径。现如今，很多的公司面向鲁抗医药营运能力的调查和研究才是刚刚开始，所以对其了解尚显浅薄也是并不少见，鲁抗医药的营运能力尚未达到较高的水准，这也在一定程度上阻挡了公司的进一步成长。本文首先对企业营运能力相关理论及方式进行了阐释，接着选择上市公司鲁抗医药为具体分析实例，对其2013年至2017年的相关财务数据进行分析总结，从而归纳识别出鲁抗医药在流动资产、固定资产及总资产这三方面的营运能力，而且辨析公司经营方面出现的不足，给与一些专门的发展意见。 关键词：企业；营运能力；鲁抗医药；分析  Abstract Operational capability is the ability of an enterprise to realize the value of social resistance by using the funds and energy it possesses. In essence, it is necessary to use as little resources as possible in the shortest possible time. Lu Kang medicine realizes as much enterprise income as possible, produces as many products as possible, so how to achieve this goal, is mainly through the enhancement enterprises operation ability to realize. At present, most enterprises are still in the initial stage of their analysis and exploration of the operating power of Lu Kang medicine, and most of them are not thoroughly studied. The operating ability of Lu Kang medicine is at a relatively low level, which has become a part of the enterprise development process. Obstacles. In this paper, the related theories and methods of enterprise operation ability are explained, and then the listed company Lu Kang Medicine is selected as an example to analyze and summarize the relevant financial data from 2013 to 2017. Thus, the operating ability of Lukang medicine in three aspects of current assets, fixed assets and total assets is summed up, and the problems existing in the application of enterprises are identified, and suggestions for improvement are put forward.Key Words: Enterprise; Operation ability; Lukang Medicine; Analysis 目 录 15656_WPSOffice_Level1 一、导言 1 9502_WPSOffice_Level2 （一）研究背景 1 21735_WPSOffice_Level2 （二）研究意义 1 21735_WPSOffice_Level2 （三）研究内容 2 3261_WPSOffice_Level1 二、营运能力分析相关理论基础 3 21780_WPSOffice_Level2 （一）营运能力分析的内涵 3 7224_WPSOffice_Level2 （二）营运能力分析相关财务指标 4 22342_WPSOffice_L