摘要：企业营运能力是指企业运用各项资源获取经济效益的能力，反映了企业对经济资源管理、运用的效率。企业的偿债能力和获利能力在很大程度上取决于企业营运能力的强弱。企业财务分析的重要着眼点便是企业营运能力的研究与评价。海尔集团在进行全球化品牌战略阶段中，提出了一种新的管理模式——“人单合一”双赢管理模式。自海尔集团实行“人单合一”双赢管理模式以来，海尔集团的总资产周转率、流动资产周转率、固定资产周转率等营运能力指标高于同行业其他企业同类指标。本文对海尔集团在“人单合一”管理模式下的经营状况进行研究，深入了解“人单合一”双赢管理模式对企业营运能力的影响，挖掘“人单合一”双赢管理模式下企业的经营优势。57418

毕业论文关键词：营运能力，“人单合一”双赢管理模式，经营模式创新，海尔集团

Abstract: Enterprise operation ability is the ability that the enterprise uses various resources to obtain economic benefits, it reflects the efficiency of the enterprise using economic resources,  to some degree ,the Operation ability determines the enterprise's debt paying ability and the profit ability, operation ability analysis is an important content of financial analysis. Win-win Mode of Inpidual-Goal Combination is a new management model proposed by Haier group in the globalization brand strategic stage. Since the implementation of Haier group’s Win-win Mode of Inpidual-Goal Combination, Haier group’s total assets turnover, turnover of current assets, fixed assets turnover ratio of working ability index is higher than that of other similar enterprises with the industry index. Based on the analysis about enterprise management situation of Haier group in the Win-win Mode of Inpidual-Goal Combination, this paper conducts in-depth understanding about the influence that Win-win Mode of Inpidual-Goal Combination has on enterprise's operational capabilities, mining the advantages of enterprise’s operation in Win-win Mode of Inpidual-Goal Combination.

Keywords: Working ability, Win-win Mode of Inpidual-Goal Combination ,Business model innovation， Haier group

目  录

1  引言 4

2  营运能力简介 4

2.1  营运能力定义 4

2.2  营运能力评价指标 4

2.3  营运能力研究内容 5

3  加强营运能力研究对于海尔集团的意义 6

4  海尔集团“人单合一”模式 7

4.1  “人单合一”模式基本理论 7

4.2  “人单合一”双赢模式下海尔集团经营状况 8

5  “人单合一”双赢模式对海尔集团营运能力的影响 9

5.1  “人单合一”双赢模式提高应收账款周转率 12

5.2  “人单合一”双赢模式提高存货周转率 12

5.3  “人单合一”双赢模式降低成本 13

5.4  “人单合一”模式缔造品牌效应、增强竞争力 14

6  “人单合一”模式提高企业营运能力的启示 15

结论 17

参考文献