沃尔玛百货公司营运能力分析-会计-毕业论文.docx

摘要及关键词 摘要：随着企业经营环境的变化，企业间的竞争日益剧烈。企业的营运能力也越来越受重视，对营运能力从理论层面上升到了战略层面。营运能力是企业发展中很重要的部分，加强企业的营运能力，提高营运资金的运用效率，对企业获得利润的能力有益,沃尔玛公司的成功离不开其优秀的营运能力。本文通过对沃尔玛公司的财务报表的数据查询，对其存货周转率，应收账款周转率以及资产周转率的计算分析发现沃尔玛公司的规模逐渐的扩大，销售业绩也持续上升，在零售行业中的份额占比也越来越大。同样也发现其对存货的管理的新颖模式，采用的是JIT模式，虽然效果良好，但依然或多或少的存在些问题。主要表现在缺货成本，物流成本，运输成本以及库存成本等方面的攀升。针对上述问题本文建议建立第三方合作，配送中心的建设等解决途径，通过这些方法使之在营运能力方面更为完善。希望能够使沃尔玛百货公司（后文统简称沃尔玛公司）的营运能力更加强，进而增强沃尔玛公司的市场竞争力，也为其他的企业提供借鉴的途径。 关键词：沃尔玛公司 营运能力 存货的管理 Abstract and key words Abstract:With?the?gradual?change?of?the?business?environment,?the?competition?between?enterprises?is?increasingly?fierce,?and?the?operation?ability?of?enterprises?is?more?and?more?valued.?The?operation?ability?has?been?raised?from?the?theoretical?level?to?the?strategic?level.?Operating?capacity?is?a?very?important?part?in?the?development?of?enterprises.?Strengthening?the?operating?capacity?of?enterprises?and?improving?the?utilization?efficiency?of?working?capital?are?beneficial?to?the?profitability?of?enterprises.?Walmarts?success?depends?on?its?excellent?operation?ability.This?article?through?to?the?financial?statements?of?the?walmart?data?query,?the?inventory?turnover,?accounts?receivable?turnover?ratio?and?asset?turnover?ratio?calculation?analysis?found?that?the?company?gradually?expand?the?scale,?sales?continue?to?rise,?also?in?the?retail?industrys?share?proportion?is?becoming?more?and?more?big,?also?found?that?the?novel?to?the?inventory?management?mode,?USES?a?JIT?mode,?although?the?effect?is?good,?but?still?more?or?less?the?existence?of?some?problems,?mainly?displays?in?the?shortage?cost,?logistics?cost,?transportation?cost?and?inventory?cost,?etc.?In?view?of?the?above?problems,?this?paper?suggests?the?establishment?of?third-party?cooperation,?the?construction?of?distribution?center?and?other?solutions,?through?these?methods?to?make?it?more?perfect?in?terms?of?operational?capacity.?It?is?hoped?that?it?can?strengthen?the?operation?ability?of?walmart,?enhance?the?market?competitiveness?of?walmart,