摘 要现当今这个时期，科技发展飞速，创新技术不断，全世界制造业随着科技发展不断进行结构调整,电子设备制造业发展的内外环境也呈现与过去不同的重要变化，企业将面对艰巨繁重的转型升级任务，但伴着挑战而来的是机会，我国电子设备制造业必须积极做好准备，迎接挑战，抓住机会。一个企业的经营能力往往在其日常运作中能有很大的体现，在企业日常运营的过程中，企业的的营运能力分析是一个很重要的分析指标，拥有良好的营运能力是企业在激烈的市场竞争中确立坚实立足点、谋求长远发展的基础。BM 制造业公司是我国电子设备制造业中游水平的一家公司，本文通过营运能力指标分析的角度，采取理论与案例分析相结合方式，对 BM 制造业公司 2014--2018 年的经营状况作了营运能力分析。在对于 BM 制造业公司营运能力分析的过程中，发现的主要问题有存货周转速度慢、应收账款管理不周、流动资产没有充分合理利用、资产综合利用效率下降等。而针对这些问题提出了加强存货管理、加强应收账款管理、加速流动资产的周转、提高资金利用效率等对策。关键词：电子设备制造业 营运能力分析 资产利用效率 Abstract Nowadays, with the rapid development of science and technology and the continuous innovation of technology, the manufacturing industry around the world continues to make structural adjustments with the development of science and technology. The internal and external environment of the development of electronic equipment manufacturing also presents important changes different from the past. The task of transformation and upgrading, but the challenges that come with it are opportunities. China's electronic equipment manufacturing industry must be actively prepared to meet the challenges and seize the opportunities. An enterprise's operating ability can often be reflected in its daily operation. In the daily operation of an enterprise, the analysis of an enterprise's operating ability is a very important analysis indicator. Having good operating ability is a fierce Establish a solid foothold in the market competition...
