目 录摘 要....................................................................................................................IAbstract...............................................................................................................II引 言...................................................................................................................11 营运能力分析相关概念....................................................................................31.1 营运能力分析的含义...............................................................................31.2 营运能力分析的目的...............................................................................31.3 营运能力分析的方法...............................................................................42 大昌矿业有限公司营运能力相关指标的整理与分析....................................52.1 应收账款周转率的分析...........................................................................52.2 存货周转率的计算与分析.......................................................................62.3 流动资产周转率的计算与分析...............................................................82.4 固定资产周转率的计算与分析.............................................................102.5 总资产周转率的计算与分析.................................................................113 大昌矿业有限公司营运能力存在的主要问题..............................................143.1 应收账款管理意识淡薄影响精准运营.................................................143.2 存货周期过长致使流动速度过缓.........................................................143.3 固定资产过度膨胀造成使用效率大打折扣.........................................144 营运能力存在问题的对策..............................................................................164.1 关注经营状况能提高防范意识.............................................................164.2 盘点存储情况利于制定科学合理的方案.............................................164...