东晶电子营运能力分析.docxVIP

PAGE PAGE # PAGE PAGE # 111于全球经济的飞快发展，其电子行业之间的竞争也是越来越激烈。所以造成了我 国自主品牌电子制造企业的发展和生存都面临着巨大的威胁。营运能力在相当大的程度 上影响了企业的生存和发展，所以对营运能力的基本方法就是分析财务之间的比率。所 以本文就是对东晶电子有限公司的营运能力进行分析，以此来找出营运能力各方面之间 存在的不足，找出改进的具体方法，使企业能够从激烈的竞争环境中脱颖而出。所以， 企业经营能力的评价与分析是实现资源合理配置，保证企业可持续经营的一种必要手 段。 关键词：东晶电子公司；营运能力；应收账款周转率；存货周转率 Abstract Due to the rapid development of the global economy, the competition between its electronic industry is becoming more and more fierce? Therefore, the development and survival of our own brand electronic manufacturing enterprises are facing a huge threat. Operating ability affects the survival and development of enterprises to a considerable extent, so the basic method of operating ability is to analyze the ratio between finance? Therefore,什iis paper is to analyze the operating capacity of Dongjing Electronics Co., Ltd. in order to find out the shortcomings between the various aspects of operating capacity, and find specific ways to improve, so that enterprises can stand out from the fierce competitive environment. Therefore, the evaluation and analysis of the enterprises operating ability is a necessary means to realize the rational allocation of resources and ensure the sustainable operation of enterprises. Key words:Dongjing Electronics Company;Operational Capability;Receivable Turnover rate inventory Turnover TOC \o 1-5 \h \z 摘要 1 \o Current Document Abstract 1 \o Current Document 一、 绪论 2 （一）研究背景 2 \o Current Document （-）研究思路 3 \o Current Document 二、 东晶公司营运能力比率分析 4 \o Current Document （一）流动资产营运能力分析 4 \o Current Document 存货周转率分析 4 \o Current Document 应收账款周转率分析 4 \o Current Document (-)非流动资产营运能力分析 5 \o Current Document 固定资产周转率分析 5 \o Current Document 三、 与营运能力相关的其他财务比率分析 8 \o Current Document (-)偿债能力比率分析 8 \o Current Document 短期偿债能力比率分析 8 \o Current Document 2 ?长期偿债能力分析 9 \o Current Document (-)盈利能力比率分析 11 \o Current Document 短期盈利能力比率分析 11 \o Current Document 2 ?长期盈利能力比率分析 13 \o Current Document (三)发展能力比率分析 14 \o Current Docume