青岛海信电器股份有限公司营运能力分析研究 工商管理专业VIP专享VIP免费

摘要在经济全球化的大背景下，我国的家电行业有着广阔的市场，伴随着国家政策的扶持，家电企业的实力在日益增强。伴随着“一带一路”战略的实施，令我国的家电行业拓展国际市场有了更大的积极性，从而使得我国的家电行业成为国际家电市场的重要组成部分。海信电器作为家电行业的知名企业之一，在家电行业中有着举足轻重的影响力。研究海信电器的营运能力可以让我们大致的了解行业的发展情况。营运能力是指企业运用各项资产赚取利润的能力。反映营业能力的财务指标有存货周转率、应收账款周转率、营业周期、流动资产周转率、固定资产周转率、非流动资产周转率和总资产周转率等。营运能力分析作为财务报表分析中的重要部分，是企业实现目标的基础，在企业中发挥着重要作用。本文选取青岛海信电器股份有限公司作为研究对象，通过对2013年至2017年的营运能力运用比较分析法、趋势分析法和比率分析法进行系统的分析：首先通过查看以前的文献，对营运能力分析的研究现状有了一定的了解。其次，对海信电器进行了简单的介绍，并对企业近五年的营运能力的各项财务指标进行了纵向分析，并且与美的集团、格力电器和青岛海尔三家同样在家电行业有着重大影响力的企业的各项指标进行横向对比，找出海信电器在行业的优劣。最后，发现海信电器营运能力存在的问题并提出对策建议。同时期望通过不成熟的分析，对企业提高营运能力有所帮助。关键词：营运能力海信电器财务指标问题对策AnalysisofoperatingcapabilityofHisenseElectricCo.,Ltd.AbstractUnderthebackgroundofeconomicglobalization,China'shomeapplianceindustryhasabroadmarket.Withthesupportofnationalpolicies,thestrengthofhomeapplianceenterprisesisincreasingdaybyday.WiththeimplementationoftheB&R,ourcountry'shomeapplianceindustryhasbecomemoreactiveinexpandingtheinternationalmarket,thusmakingourcountry'shomeapplianceindustryanimportantpartoftheinternationalhomeappliancemarket.Asoneofthewell-knownenterprisesinthehouseholdapplianceindustry,Hisensehasapivotalinfluenceinthehouseholdapplianceindustry.StudyingtheoperationalcapabilityofHisensecangiveusageneralunderstandingofthedevelopmentoftheindustry.Operatingabilityreferstotheabilityofanenterprisetousevariousassetstomakeprofits.Indicatorsthatreflectbusinesscapabilityincludeinventoryturnoverrate,accountsreceivableturnoverrate,businesscycle,currentassetturnoverrate,fixedassetturnoverrate,non-currentassetturnoverrateandtotalassetturnoverrate.Asanimportantpartoffinancialstatementanalysis,operationalcapabilityanalysisisthebasisforenterprisestoachievetheirgoalsandplaysanimportantroleinenterprises.ThispaperselectsHisenseelectricco.,ltd.astheresearchobject,andsystematicallyanalyzestheoperatingcapabilityfrom2013to2017byusingcomparativeanalysis,trendanalysisandratioanalysis.firstly,throughreviewingthepreviousliteratures,wehaveacertainunderstandingoftheresearchstatusofoperatingcapabilityanalysis.Secondly,itbrieflyintroducesHisenseelectricandmakesalongitudinalanalysisofvariousfinancialindicatorsoftheenterprise'soperatingcapabilityinthepastfiveyears.Italsomakesahorizontalcomparisonwiththeindicatorsofthreeenterpriseswiththesamegreatinfluenceinthehouseholdapplianceindustry,namelymideagroup,greeelectricapplianceandQingdaoHaier,andfindsouttheadvantagesanddisadvantagesofHisenseintheindustry.Finally,itfindsouttheproblemsexistinginHisenseelectric'soperatingcapacityandputsforwardcountermeasuresandsuggestions.Atthesametime,Ihopethatthroughimmatureanalysis,itwillbehelpfulforenterprisestoimprovetheiroperationalcapabilities.Keywords:OperatingCapacity;HisenseElectricCO.,LTD.;FinancialIndicators;Problems;Countermeasures目录摘要.....