万科营运能力分析

K1+478～K1+5888段左侧片石混凝土挡土墙第1部分

天津农学院

毕业论文

中文题目:万科股份有限公司营运能力分析

英文题目:Operating Capacity of China Vanke Co., Ltd

学生姓名侯宇

系别经济管理系

专业班级2006级会计学专业2班

指导教师李艳萍

成绩评定

2010年6月

0页脚内容

目录

1 引言 (1)

2 企业营运能力分析的内涵、目的和意义 (1)

2.1 企业营运能力分析的内涵 (1)

2.2 企业营运能力分析的目的和意义 (1)

3 企业营运能力分析的主要内容 (3)

3.1 总资产周转率的分析和计算 (4)

3.2 流动资产周转率的分析和计算 (5)

3.3 存货周转率的分析和计算 (5)

3.4 应收账款周转率的分析和计算 (6)

4 万科股份有限公司情况概述 (6)

5 万科股份有限公司营运能力分析 (7)

5.1万科股份有限公司营运能力指标分析 (7)

5.2万科股份有限公司目前存在的问题与对策 (9)

5.3万科股份有限公司未来展望 (9)

6整体企业营运能力分析中存在的问题及相关建议 (11)

6．1营运能力分析中存在的问题 (11)

6.2 对企业营运能力分析的创新指标建议 (12)

7 结论 (13)

参考文献 (13)

致谢 (14)

摘要

随着社会主义市场经济的进一步发展和经济全球化进程的加快,企业间的竞争日益加剧。企业要在激烈的国际、国内市场竞争中生存和发展,必须有效利用各项经济资源,认真做好企业营运能力分析工作,不断提高营运能力。这对加强企业经营管理,提高企业的竞争能力,促进企业的长远发展具有重要意义。企业营运能力是对企业综合实力的描述, 如果资金周转状况好，周转速度快，就说明企业营运能力比较强。企

业的资金周转状况与供、产、销各个环节密切相关。任何一个环节出现问题，都会影响到企业资金的正常周转。资金只有顺利地通过各个经营环节，才能完成一次循环。而资金能否顺利通过各个经营环节，又决定于企业经营管理水平。本文就是对万科股份有限公司进行整体营运能力分析，发现其存在的问题，从而提出解决问题的对策，并且通过万科企业的分析，学习万科企业营运能力分析的方法和指标。为企业的发展指明方向。因此，对企业经营能力分析与评价，是实现企业资源合理配置，保证企业持续经营的有效手段。

关键词：营运能力；万科企业；总资产周转率；应收账款周转率；存货周转率；

ABSTRACT

With the socialist market economy's further development and economic globalization advancement's quickening, enterprise's competition intensifies day by day. The enterprise must in intense international, the domestic market competition the survival and the development, must use each item of economic resource effectively, completes the enterprise transport business ability analysis work earnestly, sharpens

transport business ability unceasingly. This to strengthens the enterprise management and operation, sharpens enterprise's competitive ability, the promotion enterprise's long-term development has the important meaning. Enterprise transport business ability is synthesizes the strength to the enterprise the description, if the turnover of capital condition is good, the handling speed is quick, explained that enterprise transport business ability is quite strong. Enterprise's turnover of capital condition with for, produces, sells each link to be closely related. Any link has the problem, can affect the business capital normal turnover. The fund only then through each management link, can complete a circulation smoothly. But fund whether smoothly through each management link, also decides in the enterprise managerial and administrative expertise. This article is carries on the overall transport business ability analysis to ten thousand branch Limited liability company, discovers its existence the question, thus proposed that solves the question countermeasure, and through ten thousand branch enterprise's analysis, studies ten thousand branch enterprise transport business ability analysis the method and the target. Indicates the direction for enterprise's development. Therefore, to the enterprise business capacity analysis and the appraisal, is realizes the enterprise resources to dispose reasonably, guaranteed the enterprise manages continually effective measure.

Key words:Operating capacity; Viability Vanke;Total assets turnover; Accounts receivable turnover ratio; Inventory Turnover