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1、摘要隨著我國經(jīng)濟(jì)體系的逐漸完善和各個行業(yè)的不斷發(fā)展,在市場經(jīng)濟(jì)條件下企業(yè)的財(cái)務(wù)活動日益豐富,也日益復(fù)雜,并在企業(yè)的整個經(jīng)營活動過程中起著至關(guān)重要的作用,財(cái)務(wù)能力的好壞,直接影響到企業(yè)的未來發(fā)展和興衰。所以財(cái)務(wù)分析作為預(yù)先發(fā)現(xiàn)經(jīng)營問題的方法也受到越來越多的企業(yè)重視。財(cái)務(wù)分析作為為企業(yè)的投資者、債權(quán)人、經(jīng)營者及其他關(guān)心企業(yè)的組織或個人了解企業(yè)過去、評價企業(yè)現(xiàn)狀、預(yù)測企業(yè)未來做出正確決策提供準(zhǔn)確的信息或依據(jù),對其進(jìn)行分析是有必要的。而其中的營運(yùn)能力分析又作為財(cái)務(wù)分析中的重要指標(biāo),要想有較強(qiáng)的發(fā)展必須具有
2、較好的營運(yùn)能力,并且?guī)椭髽I(yè)獲得更大的價值,使其有較高的能力來面對日益變化的經(jīng)濟(jì)的大環(huán)境。所以本文選擇以江建集團(tuán)為研究對象,以該公司2011年到2013年三年的財(cái)務(wù)報(bào)表數(shù)據(jù)為例,將江建集團(tuán)的營運(yùn)能力分析作為研究對象,對其營運(yùn)能力分析中的總資產(chǎn)周轉(zhuǎn)率、流動資產(chǎn)周轉(zhuǎn)率、固定資產(chǎn)周轉(zhuǎn)率、存貨周轉(zhuǎn)率、應(yīng)收賬款周轉(zhuǎn)率幾個指標(biāo)上進(jìn)行詳細(xì)的分析研究,進(jìn)行對江建集團(tuán)的營運(yùn)能力進(jìn)行評價,并揭示出其存在的問題,提出改善建議。關(guān)鍵詞:總資產(chǎn)周轉(zhuǎn)率;存貨周轉(zhuǎn)率;應(yīng)收賬款周轉(zhuǎn)率ABSTRACTWiththecontinuo
3、usdevelopmentofChina'seconomicsystemandvariousindustries,increasinglyrichinenterprisesunderthemarketeconomyconditionoffinancialactivities,isbecomingmoreandmorecomplicated,andinthewholemanagementactivityplaysanessentialrole,theeffectisgoodorbad,directl
4、yaffecttheenterprise'ssuccessorfailure.Sothefinancialanalysisasaprediscoverymethodmanagementproblemhasattractedmoreandmoreattentionofenterprise.Financialanalysisascorporateinvestors,creditors,managersandothersconcernedwithbusinessorganizationsorindivi
5、dualstounderstandenterprisesinthepast,evaluationofenterprisecurrentsituation,predictenterprisefuturemaketherightdecisionsandprovideaccurateinformationorevidence,itisnecessarytoanalyzethe.Operationabilityanalysisandthefinancialanalysisasanimportantindi
6、cator,hasgoodoperatingabilityofenterpriseswillhaveastrongdevelopmentcapability,andhelpenterprisestoobtaingreatervalue,whichhaveahigherabilitytomeetthechangingeconomicenvironment.SothispaperchoosesJiangjiangroupastheresearchobject,tothecompanyin2011to2
7、013threeyearsoffinancialstatementdataasanexample,theJiangJiangroupoperationabilityanalysisastheresearchobject,theoperationabilityanalysisoftotalassetsturnover,turnoverofcurrentassets,fixedassetsturnoverratio,inventoryturnoverrate,shouldbedetailedanaly
8、sisandstudyoftheaccountsreceivableturnoverrateofseveralindicators,toevaluatetheJiangjiangroupoperatingability,andpointsouttheexistingproblems,andputforwardtheimprovementsuggestions.Keywords:TotalAssetsTurnover;InventoryTurnover;ReceivablesTurn