企业营运能力分析——基于万科公司的案例分析摘要：长久以来，企业营运能力分析作为企业信息的重要资源，为企业决策者提供了财务报表分析的数据资料，为企业决策者做出正确的决策提供了重要的支持。企业营运的能力分析是债权人、经营者以及投资者深入了解企业经营的现状以及评价企业经营的现状从而在预测企业的未来的基础上做出更加合理的决定的一个企业信息以及根据。企业若想更加长远、稳定地发展，从而得到更好的利益，就必须要将企业营运的能力分析放在首位。所以，本文以万科为企业营运的能力分析的调查对象，将对于万科营运的能力分析里的应收账款周转率、总资产周转率以及流动资产周转率作为三个重要指标进行更加仔细地研究分析，而且提出当中存在的问题并给予调整意见。关键词：营运能力；总资产周转率；流动资产周转率；应收账款周转率 Analysis of business operational capabilities——Based on the case analysis of VankeZhu XuAccounting,Grade 2015,college of accounting Instructor:X X XAbstract:For a long time, enterprise operational capability analysis, as an important resource for enterprise information, provides enterprise decision makers with data for financial statement analysis, which provides important support for corporate decision makers to make correct decisions. The ability analysis of the business operation is a corporate information and basis for creditors, operators and investors to have a deeper understanding of the current situation of business operations and to evaluate the current status of business operations and to make more reasonable decisions based on the prediction of the future of the enterprise. If enterprises want to develop more long-term and stable, and thus get better benefits, they must put the analysis of the ability of business operations in the first place. Therefore, this article takes Vanke as the survey object of the ability analysis of the company's operations, and will carefully study the accounts receivable turnover r...
