关于提高企业资产利用率的研究..docVIP

关于提高企业资产利用率的研究 摘 要 目前市场上的技术进步、市场全球化以及竞争激烈程度已经使多数产业的利润空间变得十分有限。如果企业想要在给定资产水平下实现高水平的资产收益率，或者在减少一部分资产后仍然保持原来的绩效水平甚至提高企业绩效，就必须提高企业的资产利用率，但对于当前我国企业的资产利用现状来说，大多数企业的资产利用率都比较低，部分资产没有得到充分有效的利用。本文主要通过解决企业在固定资产的管理、现金的管理、应收账款的管理以及存货的管理中遇到的问题，来提高这些资产的利用率，从而提高企业资产的利用率。 关键词：资产利用率；固定资产管理；现金管理；应收账款管理；存货管理 窗体顶端 窗体底端 窗体顶端 窗体底端 urrently, technological progress and globalization of the market and fierce competition have made the most of the industrys profit margins become more and more limited. If the company wants to reach high return on assets under a given level, or remain the original performance level, even improve business performance after reducing part of the assets, it is necessary to improve asset utilization of enterprise. But the current asset utilization status of our country’s enterprises, most enterprises’ it is relatively low and part of the assets have not been utilized fully and effectively. This paper will improve the assets utilization of enterprise by solving management problems of fixed assets, cash, accounts receivable and inventory. Key words: Asset utilization; Fixed-assets management; Cash management; Accounts receivable management; Inventory management 窗体顶端 窗体底端 5 1