美特斯邦威服饰股份有限公司营运能力存在的问题及对策.docxVIP

PAGEII

PAGEII

摘要

营运能力为一个企业市场竞争能力提供保障，在优化管理与降低风险、改善财务状况与优化资产结构等方面发挥着举足轻重的作用。根据社会的发展适时调整营运政策有利于企业实时满足顾客需求，使企业可以更好地在市场上立足，目前数字化发展以及新零售业务模式的兴起，对现代企业有较大的冲击，这就要求企业要不断推陈出新，根据社会需要调整营运政策，进一步提升自身的营运能力。本文以美邦服饰为例，首先通过对企业应收账款周转率、存货周转率、流动资产周转率等指标进行分析；其次指出该企业目前存在着企业营业收入持续下降、资产分配不合理、存货管理效率较低、品牌竞争力较低等问题；最后根据分析中发现的问题提出建立严格的应收账款资信制度、加强对总资产的管理、增加对库存商品的管理能力以及提高品牌竞争力等对应措施。

关键词：营运能力；营业收入；流动资产

ABSTRACT

Operationalcapabilityprovidesaguaranteeforanenterprisesmarketcompetitiveness,andplaysapivotalroleinoptimizingmanagementandreducingrisks,improvingfinancialstatusandoptimizingassetstructure.Accordingtothedevelopmentofthesocietytoadjusttheoperationpolicyinatimelymannerisconducivetoenterprisestomeetcustomerneedsinrealtime,sothatenterprisescanbettergainafootholdinthemarket,thecurrentdigitaldevelopmentandtheriseofthenewretailbusinessmodel,hasagreaterimpactonmodernenterprises,whichrequiresenterprisestocontinuetoinnovate,accordingtotheneedsofthesocietytoadjusttheoperationpolicy,tofurtherenhancetheirownoperationalcapabilities.ThispapertakesMeibangApparelasanexample,firstly,byanalyzingthecompanysaccountsreceivableturnoverrate,inventoryturnoverrate,currentassetsturnoverrateandotherindicators;secondly,itispointedoutthattheenterprisecurrentlyhasproblemssuchascontinuousdeclineinenterpriseoperatingincome,unreasonableassetallocation,lowinventorymanagementefficiency,andlowbrandcompetitiveness;finally,accordingtotheproblemsfoundintheanalysis,itisproposedtoestablishastrictaccountsreceivablecreditsystem,strengthenthemanagementoftotalassets,increasethemanagementabilityofinventorycommoditiesandimprovebrandcompetitiveness.

Keywords：Operationalcapacity；Operatingincome；Liquidasset

PAGE

PAGE3

PAGEIII

PAGEIII

目录TOC\o1-3\h\u

26114第1章前言 1

273991.1研究背景和意义 1

313251.2