上市公司营运能力分析以天奇股份公司为例 工商管理专业VIP免费

上市公司营运能力分析--以天奇股份公司为例摘要营运能力分析，可以合理确认资产存量规模。随着企业生产规模的变化，资产存量规模亦处在经常变化中。营运能力分析可以帮助我们了解经营活动对资产的需要情况。以便根据生产经营成果调整资产存量，使资产的增减变动与生产经营规模变动相适应只有企业的营运能力越来越好,企业的周转速度才会越来越快,通过企业物资的快速运动带动企业资金运动速度的提升,加快资金的回笼,进而为企业创造更多的效益,重视企业营运能力分析结果的利用。营运能力分析的结果与企业未来经营计划、融资规划和投资计划等具有较大关联,企业因该高度重视营运能力分析的结果利用,以辅助企业的生产经营决策。关键词：营运能力融资计划资产存量AbstractWiththetransformationfromtheindustrialeconomyeratotheknowledgeera,theproportionofenterpriseassetsisbecomingmoreandmoreimportant,andplaysagreatroleinimprovingtheeconomicbenefitsofenterprises,buttheroleofintangibleassetsmustbecombinedwithtangibleassetstoplayarole.Inthissense,theutilizationoftheenterprise'sworkingcapitalanditsabilityfundamentallydeterminetheenterprise'soperatingconditionsandeconomicbenefits.Thestrongertheoperatingcapacityoftheenterprise,thehighertheliquidityofassets,andthegreaterthepossibilityoftheenterprisetoobtaintheexpectedincome.Itisnecessarytoconstantlyoptimizethequalityofassets,promotethemetabolismofassets,andprovideaccurateinformationorrationaleforinvestorstomakecorrectdecisions.关键词；economyeraexpectedincomeintangible目录一、前言.........................................................................................................I（一）研究背景.................................................................................................I（二）研究内容及方法.......................................................................................I1.研究内容.........................................................................................................I2.研究的方法......................................................................................................I二、营运能力分析的基本理论.............................................................................II（一）营运能力分析的概念................................................................................II（二）营运能力分析的意义................................................................................II三、天奇股份公司营运能力分析..........................................................................1（一）企业概况...............................................................................................1（二）公司财务数据.........................................................................................1（三）营运能力各项指标指标分析.......................................................................21.应收账款周转率分析........................................................................................22.存货周转率分析..............................................................................................33.流动资产周转率分析........................................................................................44.固定资产周转率分析........................................................................................55.总资产周转率分析...........................................................................................5四、企业在“营运能力”分析中存在的问题及原因分析...........................................7（一）经济出...