企业营运能力分析---以四川长虹公司为例.pdfVIP

企业营运能力分析以四川长虹公司为例 摘要：推断一家企业的盈利能力如何，不仅要立足于效益，更要立足于效率。如果只分析 利率、净利润率这样的效益因素明显是不够的，还一定要牢记周转率这样的效率因素，这样才能 对企业的利润有一个全面的考量。企业的财务分析有很多种方法，其中比率分析的方法可以得到 企业的周转率，周转率的指标又叫做营运能力，所以营运能力是企业财务分析的一个重要组成部 分。行业环境、战略定位以及战略的执行会产生不同的经济活动，所以描述这些经济活动的财务 数据就会发生改变，其中代表企业营运能力的指标也会随之变动。 本文以营运能力的五大指标为理论依据，通过描述营运能力的内容、影响企业营运能力的因 素，全方位阐述企业营运能力的具体情况。并以四川长虹公司为例，结合家电行业的改变，具体 分析了该企业营运能力的实际情况，从而对该企业的营运能力做出推断与了解。本文还重点关注 了影响企业营运能力的三大因素，提出行业环境、战略定位以及战略的执行会影响一个企业的营 运能力。 关键词：营运能力；周转率；财务指标；企业战略 Company Operation Analysis A Case Study of Sichuan Changhong ABSTRACT ：How to judge a companys profitability, not only to be based on efficiency, but should be based on efficiency. If only the gross profit margin, net profit margin of such benefit factor is clearly not enough, we must also bear in mind that turnover such efficiency factors, so as to profit enterprises have a comprehensive consideration. Financial analysis of the enterprise there are many ways in which the ratio analysis method can be enterprise turnover, turnover rate indicators also called operating capacity, It is an important part of corporate financial analysis. Industry environment, the choice and execution of strategy will produce different economic activities, these economic activities will change financial data, including indicators on behalf of business operations capabilities will also change. In this paper, five indicators operational capabilities as the theoretical basis, by describing the contents and factors of the operating capacity, comprehensive set forth the specific situation of enterprises operating capacity. And Sichuan Changhongs case, combined with changes in the home appliance industry, analysis