摘要企业运营能力分析是通过科学的评估方法对企业经营管理、财务、经营状况等要素进行全面客观的评估，它是企业盈利能力分析和偿债能力分析的基础。企业运营能力分析包含外部和内部因素，外部分析通常是针对财务报表中存在的客观性、限制性和宏观经济环境实施分析的方法，内部分析则是按照财务表对总资产周转率、固定资产周转率以及流动资产周转率实施分析的方法。
营运能力分析可以用来评估企业自身的资源和资源的经营程度与经营能力，其本质为尽可能减少占用资源和缩短周转时间，通过分析来尽可能多的获得销售收入。如果想要实现这个目标，就有必要提高企业的经营能力水平。进行企业的营运能力分析，必须采用科学的评析方法，经过对各基本要素公正、客观、科学，全面的评析，来判别企业营运能力是否完善以及存在的问题。45944
本文运用ＳＰＳＳ软件对我当地龙头企业即南京红宝丽股份有限公司，进行数据的搜集统计，根据客观地数据结果，来衡量企业的营运能力。
毕业论文关键词：营运能力；周转率；经营管理；SPSS软件
ABSTRACT Enterprise operating capacity analysis is through the scientific evaluation method of enterprise management, financial, operating conditions and other elements of comprehensive and objective assessment, it is the analysis of corporate profitability and solvency analysis foundation. Operational capability analysis includes external and internal factors and external analysis is usually for financial statements in the presence of objectivity, restriction and macroeconomic environment analysis method, the internal analysis is in accordance with the financial statements of total asset turnover ratio, fixed assets turnover and current assets turnover rate analysis method.
Operation ability analysis can be used to assess their own resources and business degree and the management ability, its essence is as far as possible to reduce the occupation of resources and shorten turnaround time, through the analysis to as much as possible obtain sales income. If you want to achieve this goal, it is necessary to improve business ability. For enterprises' operating capacity analysis, we must adopt a scientific evaluation method, after on the basic elements of fair, objective, scientific and comprehensive assessment to determine enterprise operating capacity is perfect and the existing problems.
In this paper, the use of SPSS software to my local leading enterprises that Nanjing HongBaoLi Co Ltd, to collect statistical data, according to the objective data to measure the operation ability of enterprise.
Key words: Operating capacity; turnover rate;management;SPSS software
目  录
摘要Ⅰ
ABSTRACTⅡ
第一章  企业营运能力分析的主要内容1
  1.1企业营运能力分析的概念1
  1.2企业营运能力分析的重要性1
第二章  企业营运能力分析的目的和意义2
  2.1企业营运能力分析的目的2
  2.2企业营运能力分析的意义2
第三章  企业营运能力的衡量指标及其计算4  
3.1总资产周转率4
3.2固定资产周转率4
3.3流动资产周转率4
第四章  南京红宝丽股份有限公司情况概述及运用ＳＰＳＳ软件对企业进行数据汇总和分析6
  4.1南京红宝丽股份有限公司情况概述6
  4.2运用ＳＰＳＳ软件对企业进行数据汇总和分析6
第五章  企业营运能力分析存在的问题和解决问题的对策15
  5.1企业营运能力分析存在的问题15
  5.2解决问题的对策15
结束语17
致谢18
参考文献19
 第一章  营运能力分析主要内容
1.1企业营运能力分析的概念 南京红宝丽公司营运能力分析:http://www.youerw.com/kuaiji/lunwen_47565.html