会计财务管理专业 美的集团营运能力分析及对策

1美的集团营运能力分析及对策摘 要随着市场竞争的日益激烈，对企业的未来发展提出了巨大的挑战，这样严峻的竞争环境敦促着企业对自身进行改造从而融入到市场经济之中。如何在经济发展和经济增长的背景下更好地管理营运资金已成为一个直接相关的问题。营运能力是公司财务管理的重要组成部分，是企业活动的“血液”，也是企业资本中最流动和动态的组成部分。公司的生存和发展高度依赖其运营能力和运营。本文依据财务管理中营运能力知识分析美的集团营运能力的现状，依据财务报表分析美的集团营运能力存在的问题，美的集团营运能力主要存在固定资产管理方式不当、应收账款管理效率低下、存货管理力度不够以及现金流量管理不足的问题，最后提出相应的对策和建议，主要有减少固定资产的闲置、合理控制应收账款规模、加强存货管理以及加强对现金流的管理。关键词：存货周转率；营运能力；应收账款周转率2Analysis and Countermeasures of Midea Group's Operating CapacityAbstractAlong with the increasingly fierce market competition,the future development of the enterprise put forward a huge challenge,so severe competition environment makes the transformation itself, into the market economy,how to under the background of economic development and economic growth to better manage liquidity has become a problem directly related to the operation ability is an important part of financial management,is the blood of business activity, and the most powerful corporate liquidity and dynamic part of the company's survival and development depends largely on its operating ability and operating. According to the financial management of operating capacity analysis of the status quo of midea group operating capacity of knowledge, on the basis of financial statement analysis problems of midea group operating capacity, midea group the improper operation ability mainly exist in fixed assets management, accounts receivable management inefficiency, inventory management is not strong enough, and the problem of i...