浙江森马服饰股份有限公司运营能力分析摘要:进入21世纪以来,随着我国经济的全面发展,企业财务报表分析的地位和作用变得更加重要,同时也被得以广泛应用。财务报表分析是以企业的财务报表和其他资料为基本依据,运用专门的分析工具和方法,从财务报表中寻找有用的信息,有效地寻求企业经营和财务状况的变化的原因。其中,企业运营能力分析是对一个企业经营效果好坏的评价,是对企业在管理资产方面使用效率多少的分析,是对企业以后的发展和运营有很大帮助的分析。主要是通过计算周转率和周转期来分析资产运营能力的强弱。本文以森马服饰为例,以森马服饰2014年到2016年三年的财务报表数据为例,通过对该公司运营能力分析指标中的应收账款、存货、流动资产、固定资产、总资产进行计算分析,找出企业存在的问题,并提出解决方案,希望能够对公司有所帮助。关键词:运营能力分析;周转率;应收账款;存货Abstract:Sincethebeginningofthe21stcentury,withtheoveralldevelopmentofourcountry'seconomy,thestatusandroleofcorporatefinancialstatementanalysishasbecomemoreimportant,andithasalsobeenwidelyused.Theanalysisoffinancialstatementsisbasedonthecompany’sfinancialstatementsandotherinformation.Itusesspecializedanalysistoolsandmethodstofindusefulinformationfromthefinancialstatementsandeffectivelyseekthereasonsforchangesinthecompany’soperationsandfinancialconditions.Amongthem,theanalysisofthecompany'soperatingcapabilityisanevaluationoftheeffectivenessofacompany'soperations.Itisananalysisofhoweffectivethecompanyisinmanagingitsassets.Itisananalysisthathelpsthecompany'sfuturedevelopmentandoperations.Itmainlyanalyzesthestrengthofassetoperatingcapabilitybycalculatingtheturnoverrateandturnoverperiod.ThisarticletakesSenmaGarmentasanexample,takingSenmaGarment'sfinancialreportdatafrom2014to2016asanexample,throughtheaccountsreceivable,inventory,currentassets,fixedassetsandtotalassetsofthecompany'soperationalcapabilityanalysisindicators.Calculateandanalyze,findouttheproblemsthatexistinthecompany,andproposesolutions,hopingtohelpthecompany.Keywords:operationalcapacityanalysisturnoverrateaccountsreceivableinventory目录一、引言............................................................5(一)研究背景及意义51.研究背景...................................................52.选题意义...................................................5(二)文献综述61.国外文献综述...............................................62.国内文献综述...............................................6(三)研究内容及方法61.研究内容...................................................62.研究方法...................................................7二、运营能力基本理论................................................7(一)运营能力的概念7(二)运营能力的评价指标81.应收账款周转率.............................................82.存货周转率.................................................83.流动资产周转率.............................................84.固定资产周转率.............................................85.总资产周转率...............................................9三、森马服饰案例分析................................................9(一)森马服饰简介9(二)运营能力指标分析101.应收账款周转率............................................102.存货周转率................................................103.流动资产周转率............................................114.固定资产周转率............................................125.总资产周转率..............................................13四、森马服饰运营能力方面...