摘要随着我国社会主义市场化经济的发展，自国家实行改革开放政策以来我国国有企业、民营企业得到了蓬勃的发展、日益壮大，但同时也面临着一些问题。面对激烈的国际、国内市场化的竞争，企业要想在市场经济大环境中获得立足与进一步发展的机会就必须有效利用好企业现存的各项经济资源，认真做好企业自身营运能力分析，并根据企业自身营运情况作出相应的调整措施。企业针对自身营运能力进行分析的目的是通过资产结构分析量化衡量企业的经营业绩，并且通过营运能力分析发现企业经营管理中存在的问题，以此提出改善措施帮助企业促成更好的经营。本文旨在运用现有的有关财务会计学文献资料，分析天奇股份营运能力，根据所学知识寻找出天奇股份营运方面的有关问题以及可以借鉴之处，针对相关问题提出相关问题的解决、改进方法以此来帮助公司充分利用企业当下拥有的资源来提高经营管理的效率和提高企业营运能力与行业地位。46617
毕业论文关键词：营运能力；指标；分析
ABSTRACT
With the development of China's socialist market economy, China's state-owned enterprises, private enterprises to flourish since the reform and opening up, growing, but it also faces some problems. Faced with fierce competition in the international and domestic market, enterprises are to get the chance of survival and development in a market economy environment, companies must effectively utilize the existing resources of the economy, do a good job on their own operational capacity analysis, and in accordance with make the appropriate adjustment measures of their own operating conditions. Purpose of business analysis for their own operational capability through asset structure analysis quantitative measurement of business performance and operating capacity analysis by business management problems in order to propose measures to help improve the business contributed to better business. This article aims to apply the existing relevant financial accounting theory, the operating capacity Tianqi shares, according to the learned expertise to find out about issues Tianqi shares operational issues and can learn from, suggest improvements on relevant issues in order to help companies enterprises have full use of resources to improve management efficiency and enhance their operational capabilities and industry position.
Key words：Operating capacity；index,；analysis
目 录
摘 要 I
ABSTRACT II
第一章 绪论 1
1.1选题背景 1
1.2研究意义 1
第二章 营运能力分析主要内容 3
2.1营运能力分析的概念 3
2.2营运能力分析的研究方法及相应指标 3
2.2.1总资产周转率 3
2.2.2流动资产周转率 4
2.2.3存货周转率 4
2.2.4应收账款周转率 4
2.3营运能力分析的目的 5
第三章 天奇股份公司营运能力分析 5
3.1天奇股份公司简介 6
3.2天奇股份营运能力现状 6
3.2.1总资产周转率 7
3.2.2流动资产周转率 7
3.2.3存货周转率 8
3.2.4应收账款周转率 9
第四章 天奇股份公司营运能力的总体评价及建议 11
4.1天奇股份公司营运能力存在的问题分析 11
4.2提高天奇股份公司营运能力的对策研究 11
4.2.1注重财务数据的客观性 11
4.2.2加强对营运能力的重视 12 天奇股份营运能力分析:http://www.youerw.com/kuaiji/lunwen_48361.html