基于财务比率的企业营运能力分析——安钢案例分析

摘　要
营运能力分析是企业优化资源配置，确保持续经营的重要考虑因素。企业营运能力主要指企业营运资产的效率与效益，进行企业营运能力分析可以了解企业资产流动性，评价企业资产利用效益，挖掘企业资产利用的潜力。任何一个企业的经营状况和经济效益，从根本上讲，都取决于企业的应用营运资产利用情况及其营运能力。因此认真做好企业营运能力的分析工作,不断提高其营运能力。对加强企业经营管理,提高企业的综合竞争能力,促进企业的长远发展具有重要意义。
本文从财务分析的角度入手，介绍营运指标的内容及如何运用财务比率对营运能力进行分析。并以安阳钢铁股份公司为例，对其营运能力进行分析，进而评价企业资产营运效率，探究企业在资产营运中出现的问题。同时参考钢铁行业财务数据，与行业中其他企业对比，分析安钢所处行业水平及营运中需要改进和加强的地方。对其折射出来的问题进行认真分析思考，提出经营管理上的建议。
 

关键词：财务比率；营运能力分析；安阳钢铁

Abstract
Operating capacity analysis is an important base for the enterprise to optimise the allocation of resources and going concern. The Operating capacity of enterprise mainly refers to the enterprises operating efficiency and effectiveness. According to the analysis of operating capacity can know the liquidity of enterprise assets, juge the evaluation of assets and dig the huge potential of asset utilization. Essentially,  Almost every enterprise management and efficiency, depends on the application of its assets to use and its working capacity. therefore we should conscientiously do a company operating ability of analysis and improving their working ability. in strengthening enterprise management, improve enterprise competitiveness and promoting the comprehensive long-term development of great significance.
This article take the financial analysis  as the breakthrough point, and introduce the content of operating capacity. How to use financial ratios for its ability in analysis. We take An for example, analysing its operating capacity, then judging the efficiency of assets and founding problems in  its operation. Referencing the data in iron industry, we also compare An with other company, so we can know its level. In the last, we give An some suggestions for its improvement and we also wish it can help managers run the enterprise  succesfully.
 
Key Words: Financial ratio; Operating capacity analysis; Enterprise management;

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