晨视和电子制造有限公司营运能力分析.docxVIP

摘 要 营运能力分析是每个企业在其进行日常经营管理的各项工作中相当重要的一项财务工作。对于一个制造型的企业而言，涉及到营运能力分析的相关指标内容主要是企业的存货周转率、应收账款周转率、总资产周转率等。为了帮助企业提升其盈利的能力和增强其营运的能力，经营者怎样有效的提高各项业务对资金的合理使用效率成为了他们的工作重心，但是多数中小制造型企业对于资金的合理利用还不是十分重视，对自身企业营运管理能力的研究与分析往往缺乏其全面性，企业内部营运也比较差，使得这些制造型企业的良性发展与生存被严重地阻碍了。而本文主要通过对晨视和电子制造有限公司近五年的营运能力状况进行整体的剖析与探究，从该制造型企业的总资产营运能力周转率指标、流动资产营运能力周转率指标、固定资产的营运管理能力周转率指标和其他相关指标的数据进行了计算与分析，探究该企业存在的实际问题，以提出合理的问题解决方法来帮助企业改善其营运能力现状，希望可以使其在未来能够向着良性发展的方向拼搏向前。 关键词：晨视和电子 营运能力 资产周转率 Abstract Every business operating capacity analysis is very important in the work of its daily operation and management of a financial work. For a manufacturing company, main is involved in the business ability index content analysis of enterprise inventory turnover, accounts receivable turnover ratio, total assets turnover, etc. In order to help enterprises to improve their ability and increase their capability of operating profit, managers how to effectively improve the business efficiency become the rational use of funds of their work center of gravity, but the majority of small and medium-sized manufacturing enterprises for rational utilization of funds is not very seriously, for their enterprise operation management tend to lack the comprehensive ability of research and analysis, internal operating more bad, also makes the manufacturing enterprise to survive is seriously hampering the healthy development. This article through to the CHENSHIHE Electronic Manufacturing Co., Ltd. Carries on the overall operating capacity analysis and exploration, total assets of the enterprise operating?capacity index liquid assets operation ability index of fixed assets operating?capacity index and other detailed data for calculation and analysis, investigate its existing problems, and put forward reasonable solution, and enable enterprises to move in the direction of the sustainable development. Keywords：CHENSHIHE Electronic Operating?capacity Turnover rate 目 录 TOC \h \z \t 1级,1,2级,2 一、引言 1 二、营运能力分析的相关理论 1 三、晨视和电