山西明信伟业建筑有限公司的营运能力分析(论文12000字)
摘要
营运能力研究是企业日常管理中的一个重要财务工作，其涉及流动资产周转率、库存周转率、总资产周转率等一系列财务指标，因此加强对企业营运能力的提升，能有效提高企业盈利能力，并增加企业可持续发展的能力，具有十分重要的意义。但是当前大多数企业对于营运能力的提升策略都存在许多问题，导致企业内部营运能力较差，严重阻碍了企业的发展。因此，针对企业营运能力进行分析是十分有必要的。基于此，本文以山西明信伟业建筑有限公司为主要研究对象，首先确定了本文的研究背景、意义、国内外研究文献综述、研究内容和研究方法；其次梳理了企业营运能力的概念和意义以及营运能力分析的指标；再次通过对山西明信伟业建筑有限公司营运能力相关指标进行研究，归纳总结出其中存在的问题；最后提出具有针对性的改进措施。希望本文的研究能为我国相关企业营运能力的提升提供帮助。
关键词：营运能力；营运能力指标；改进措施
Abstract
Operational capability research is an important financial task in the daily management of an enterprise. It involves a series of financial indicators such as current asset turnover, inventory turnover, and total asset turnover. Therefore, it can enhance the improvement of the company's operational capability and effectively improve the profitability of the enterprise. And to increase the ability of enterprises to develop sustainably, is of great significance. However, most enterprises currently have many problems in their operational capability improvement strategies, resulting in poor internal operational capabilities, which seriously hinder the development of enterprises. Therefore, it is very necessary to analyze the operational capabilities of enterprises. Based on this, this paper takes Shanxi Mingxin Weiye Construction Co., Ltd. as the main research object, firstly determines the research background, significance, domestic and foreign research literature review, research content and research methods. Secondly, it sorts out the concept and significance of enterprise operational capability and operation. The indicators of capacity analysis; again through the research on the operational capacity related indicators of Shanxi Mingxin Weiye Construction Co., Ltd., summed up the problems existing in it; finally put forward targeted improvement measures. I hope that the research in this paper can help the improvement of the operational capabilities of related companies in China.
Keyword：operational capability；operational capability index；improvement measures
目 录
摘要 I
Abstract II
一、导论 1
（一）研究背景 1
（二）研究意义 1
（三）国内外研究现状 1
（四）研究内容及方法 4
二、营运能力相关理论概述 4
（一）营运能力的概念 4
（二）营运能力分析的意义 5
（三）营运能力分析的指标 5
三、山西明信伟业建筑有限公司现状及存在问题 6
（一）公司的简介 6
（二）公司营运能力相关的指标 6
（三）公司营运能力存在的主要问题 12
（四）公司营运能力存在问题的原因 13
五、营运能力改进措施 14
（一）增强应收账款管理，加强企业内部控制 14
（二）提高企业营运能力，合理配置有效资源 15
五、结论 15
参考文献 17
致谢 19 |
