搜索
摘要企业营运能力是指企业资金运用的能力，反映企业资产的管理水平和资金的周转状况；营运能力的是决定企业的偿债能力和获利能力的重要因素，是整个财务分析的核心，正确合理的营运能力评价有助于引导企业经营行为，帮组企业寻找经营差距及产生的根本原因，出尽企业加强各项资产的管理和提高经济效益，为投资者及相关利益人的决策提供依据。本文建立在国内外研究成果的基础上，研究的目的在于通过从营运的指标体系出发，通过营运能力的结构分析与纵向分析相结合，详细的分析了近几年营运资产的规模、增减变动情况、以及在总资产中的比重；准备了解企业各期的财务状况，通过营运能力的比率分析和横向分析相结合，在企业也企业、企业与均值之间进行对比分析，得出差异，并在比较中找出形成的这种差异的原因。通过以上2方面的分析来正确评价营运能力，找出财务方面存在的问题并提出相关意见，从而得出有针对性的防范措施。关键字：长安汽车营运能力周转率AbstractEnterprisesoperatingcapacityistheabilitytouseenterprisefundstoreflectthelevelofenterpriseassetmanagementandcapitalflowsituation;operationalcapabilitiesisanimportantfactorindeterminingthesolvencyandprofitabilityoftheenterpriseisattheheartoftheentirefinancialanalysis,correctandreasonableoperationalcapabilityevaluationtohelpguidethebehaviorofenterprise,tohelpthegroupcompanieslookingforbusinessgapsandrootcausesofthebestenterprisestostrengthenthemanagementofassets,improveeconomicefficiencyandprovideabasisfordecision-makingofinvestorsandstakeholders.Establishedonthebasisofresearchresultsathomeandabroad,theaimofthestudyisthatbystartingfromtheoperationofindexsystem,combinedwithstructuralanalysisandratioanalysisoftheoperationalcapabilitiesfromthehorizontalandverticalanalysisoftheoperationalcapacitytounderstandthebusinessoffinancialposition,thecorrectevaluationofoperationalcapacity,toidentifythefinancialaspectsoftheproblemsandmakerelevantcomments,toarriveatthetargetedpreventivemeasures.Keywords:ChanganAutomobileOperatingcapacityTurnoverrate目录导论..................................................................................................................................................1（一）、研究背景.....................................................................................................................1（二）、研究意义.....................................................................................................................1（三）、本文研究的主要内容.................................................................................................2（四）、本文研究的创新与不足.............................................................................................2一、长安汽车有限公司现状分析...................................................................................................2（一）公司简介.......................................................................................................................21、宏观经济形势分析.....................................................................................................22、行业分析.....................................................................................................................43、公司的发展战略、发展目标.....................................................................................5（二）、长安汽车公司基础财务数据.....................................................................................61、资产负债表分析.........................................................................................................62、利润表分析.................................................................................................................83、现金流量表分析.........................................................................................................9二、长安汽车公司营运能力分析.................................................................................................11（一）、总资产营运能力分析...............................................................................................111、总资产规模及增长率...............................................................................................112、总资产周转率及周转天数.......................................................................................12（二）、固定资产营运能力分析...........................................................................................121、固定资产规模...........................................................................................................122、固定资产占总资产比率...........................................................................................133、固定资产周转率及周转天数...................................................................................14（三）、流动资产营运能力分析...........................................................................................141、流动资产规模...........................................................................................................152、流动资产占总资产比率...........................................................................................153、流动资产周转率及周转天数...................................................................................16（四）、存货营运能力分析...................................................................................................171、存货规模...................................................................................................................172、存货周转率及周转天数...........................................................................................17（五）、应收账款营运能力分析...........................................................................................181、应收账款规模...........................................................................................................182、应收账款周转率及周转天数..............................