企业营运能力分析——基于万科公司的案例分析摘要：长久以来，企业营运能力分析作为企业信息的重要资源，为企业决策者提供了财务报表分析的数据资料，为企业决策者做出正确的决策提供了重要的支持。企业营运的能力分析是债权人、经营者以及投资者深入了解企业经营的现状以及评价企业经营的现状从而在预测企业的未来的基础上做出更加合理的决定的一个企业信息以及根据。企业若想更加长远、稳定地发展，从而得到更好的利益，就必须要将企业营运的能力分析放在首位。所以，本文以万科为企业营运的能力分析的调查对象，将对于万科营运的能力分析里的应收账款周转率、总资产周转率以及流动资产周转率作为三个重要指标进行更加仔细地研究分析，而且提出当中存在的问题并给予调整意见。关键词：营运能力；总资产周转率；流动资产周转率；应收账款周转率Analysisofbusinessoperationalcapabilities——BasedonthecaseanalysisofVankeAbstract:Foralongtime,enterpriseoperationalcapabilityanalysis,asanimportantresourceforenterpriseinformation,providesenterprisedecisionmakerswithdataforfinancialstatementanalysis,whichprovidesimportantsupportforcorporatedecisionmakerstomakecorrectdecisions.Theabilityanalysisofthebusinessoperationisacorporateinformationandbasisforcreditors,operatorsandinvestorstohaveadeeperunderstandingofthecurrentsituationofbusinessoperationsandtoevaluatethecurrentstatusofbusinessoperationsandtomakemorereasonabledecisionsbasedonthepredictionofthefutureoftheenterprise.Ifenterpriseswanttodevelopmorelong-termandstable,andthusgetbetterbenefits,theymustputtheanalysisoftheabilityofbusinessoperationsinthefirstplace.Therefore,thisarticletakesVankeasthesurveyobjectoftheabilityanalysisofthecompany'soperations,andwillcarefullystudytheaccountsreceivableturnoverrate,totalassetturnoverrateandcurrentassetturnoverrateinthecapacityanalysisofVanke'soperationasthreeimportantindicators.Analyze,andraisetheissuesthatexistandgiveadjustments..Keywords:Operatingcapacity;totalassetturnover;currentassetsturnover;accountsreceivableturnover目录摘要........................................................................................................................1一、导论................................................................................................................3（一）研究意义.....................................................................................................3（二）研究现状.....................................................................................................3（三）研究方法....................................................................................................4二、企业营运能力的相关概述...............................................................................5（一）企业营运能力分析的相关概念...................................................................5（二）企业营运能力分析的意义...........................................................................5（三）企业营运能力分析对企业的重要性............................................................5三、创业环保营运能力现状..................................................................................7（一）万科简介.....................................................................................................7（二）总资产周转率分析......................................................................................7（三）流动资产周转率分析..................................................................................8（四）应收...
