重庆钢铁股份有限公司营运能力分析ResearchontheOperatingCapacityofIronandSteelCompanyinChongqing摘要营运能力分析是对公司资金周转情况开展的研究，资金周转效率高，表示资金使用效果好，公司运作管理能力高。营运能力指标包含应收账款周转率、存货周转率、流动资产周转率等多个部分。本文将重庆钢铁股份有限公司当做分析案例，对公司营运能力开展实证研究，尝试利用公司资产营运效率和效益指标，来评估该企业的现实营运能力，为重庆钢铁股份有限公司提高经济效益指明方向，同时也为其他企业提升营运能力准备参考与依据。关键词：营运能力；重庆钢铁股份有限公司；资金；经济效益Title:ResearchontheOperatingCapacityofIronandSteelCompanyinChongqingABSTRACTTheanalysisofoperationalcapabilityisananalysisofthestatusofcorporatecapitalturnover,thefastercashflow,indicatingthehigherefficiencyofcapitalutilization,thebetterthemanagementofenterprises.Operatingcapacityindicatorsincludeaccountsreceivableturnover,inventoryturnover,currentassetsturnoverandtotalassetsturnoverandotherindicators.Inthispaper,ChongqingIron&SteelCo.,Ltd.asacase,anempiricalanalysisoftheoperatingcapacityofenterprises,tryingtocalculateandanalyzereflecttheefficiencyandeffectivenessofcorporateassetsoperatingindicatorstoevaluatetheoperationalcapacityofChongqingIronandSteelCo.,Ltd.,ChongqingIronandSteelCo.,Ltd.Thecompanypointedoutthedirectionofimprovingeconomicefficiency,butalsoprovidereferenceforotherenterprisestoenhanceoperationalcapacity.Keywords：Operatingcapacity;ChongqingIron&SteelCo.,Ltd.;Funds;EconomicBenefits目录前言...............................................................................................................11营运能力相关理论概述..............................................................................11.1营运能力的定义................................................................................11.2营运能力分析的指标.........................................................................11.3营运能力分析的意义.........................................................................22重庆钢铁公司营运能力现状分析...............................................................22.1重庆钢铁公司简介.............................................................................22.2重庆钢铁公司营运能力分析的状况..................................................22.2.1应收账款.......................................................................................22.2.2流动资产.......................................................................................32.2.3存货...............................................................................................42.2.4固定资产.......................................................................................53重庆钢铁公司营运能力问题分析...............................................................53.1应收账款周转速度慢.........................................................................73.2流动资产周转慢................................................................................73.3存货积压...........................................................................................83.4固定资产利用差................................................................................94重庆钢铁公司营运能力问题的成因分析....................................................94.1应收账款管理不善.............................................................................94.2资金使用效率...
