目 录摘 要........................................................................................................IAbstract.....................................................................................................II引 言.......................................................................................................11 营运能力分析概述................................................................................31.1 营运能力分析的理论概述.........................................................31.2 营运能力分析的相关指标.........................................................31.3 营运能力分析对企业的作用......................................................62 沈阳端木影视传媒有限公司营运能力分析.........................................62.1 沈阳端木影视传媒有限公司简述..............................................62.2 影视传媒行业的营运现状.........................................................72.3 沈阳端木影视传媒有限公司影响营运能力分析......................73 沈阳端木影视传媒有限公司营运的问题.............................................83.1 资产周转速度慢.........................................................................83.2 存货周转率较低.........................................................................93.3 应收账款管理制度尚待完善.....................................................93.4 管理者对营运能力的关注力较低,缺少专业人才................104 对沈阳端木影视传媒有限公司营运的优化建议...............................114.1 完善资产管理制度,提高资产利用率....................................114.2 建立健全的存货管理制度.......................................................114.3 加强应收账款管理能力...........................................................124.4 建立人才培养机制以提高营运能力意识................................12结 论.....................................................................................................13参考文献..................................................................