摘 要本文以金鸿盛电器为分析对象，首先，将各位先贤留下的各种理论和研究成果进行整理，了解运营能力的实际意义、含义及特征等相关理论概述出发，结合营运能力相关指标进行研究，其次，从金鸿盛当前的相关财务信息入手，比如应收账款周转率分析、存货周转率分析、流动资金周转率分析、总资产周转率分析四个方面，通过对金鸿盛电器公司的营运能力现状展开全方位的分析，以此评价金鸿盛电器经营管理水平和资金运作能力。最后，根据当前金鸿盛电器公司的运营能力和相关财务信息，探寻出公司营运能力存在应收账款回收速度较慢、存货积压、流动资金营运能力不足、经营效率下降等问题，揭示企业营运能力的优劣。最后，本文根据金鸿盛电器公司的实际情况，提出具有针对性和可行性的解决方案，比如强化应收账款管理能力、提高存货管理水平、减少对供应商流动资金的占用、建立合理的资本结构等改进举措，以期提高电器企业的实际营运能力，促进电器行业在激烈竞争的环境中健康、稳定地发展。关键词：金鸿盛电器 营运能力 经营管理 AbstractThis article takes Jinhongsheng Electrical Appliance as the analysis object. First, it sorts out the various theories and research results left by the sages, understands the practical significance, meaning and characteristics of operating capabilities, and summarizes related theories. , From the current relevant financial information of Jin Hongsheng, such as receivables turnover rate analysis, inventory turnover rate analysis, liquidity turnover rate analysis, and total asset turnover rate analysis, through the comprehensive analysis of the current operational capabilities of Jinhongsheng Electric Company Based on the analysis of location, we can evaluate Jinhongsheng Electric's operation management level and capital operation ability. Finally, based on the current operating capacity of Jinhongsheng Electric Co. and related financial information, we explored the company's operating capacity, such as slow recovery of accounts receivable, inventory backlog, insufficient liquidity oper...
