企业营运能力分析体系的研究

企业营运能力分析体系的研究
摘要：营运能力是企业运用其资产进行经营运行的能力，主要是指企业营运资产的效率和效益。企业的经营状况和经济效益在很大程度上取决于企业营运资产的利用，所以营运能力分析是企业不可忽视的重要方面。本文主要通过营运能力分析体系，结合企业的相关案例从总资产营运能力、流动资产营运能力和固定资产利用效果这三个方面进行分析及评价，为企业提高经营效益指明方向。在分析体系的研究中发现分析指标等存在的一些局限性，并提出一些自己的想法和建议。

关键词：营运能力；周转速度；资产利用效果；局限性

Research on the Analysis System of Enterprises’ Operation Ability

Abstract: Operation ability is the capacity how enterprises use its assets in management and operation, and it mainly refers to the efficiency and benefits of operating assets. Enterprises’ management status and economic benefits depend largely on the utilization of enterprises’ operation assets, so operation ability analysis is an important aspect that cannot be ignored. Combining with related enterprise’s case, this paper mainly uses the analysis system of operation ability to analyze and evaluate three aspects including operation ability of total assets, turnover rate of current assets and utilization effect of fixed assets. Through the analysis, there may offers some direction in improving enterprises’ management efficiency. In the analysis system of study, some limitations of analysis indices may be found, and I will put forward some ideas and suggestions.

Key words: operation ability; speed of turnover; utilization effect of assets; limitations

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