中小企业营运能力分析的研究—以石家庄世邦商贸有限公司为例+访谈记录.docx

PAGE PAGE 29 中小企业营运能力分析的研究 —以石家庄世邦商贸有限公司为例 摘 要 营运能力从广义上讲营运能力分析就是对企业内的所有要素以及资源进行合理配置、对资金进行有效利用，使资源在有效期内尽可能多的实现自己的价值。企业想要的运营过程中保证资源的合理配置，就要重视起营运能力分析在企业中的地位。但作为企业运营中的重要组成部分，营运能力分析并没有引起企业的重视，经常会出现存货积压严重、应收账款坏账、流动资金周转困难以及企业在资源利用率低，导致企业无法实现利润的合理化和最大化。 通过笔者进行深入的数据调查和表格分析可知，企业运营分析方面存在一系列问题，针对这些问题，企业需要解决其存货积压周转、应收账款周转以及流动资金利用率在日常经营中存在的问题，成为我们研究的企业——石家庄世邦商贸有限公司当前所处的困境。在针对世邦商贸现象剖析的进程中，本文参考了相关专家的理论成果（营运方面），合理运用深度访谈法、归纳法将公司具体情况进行分析解释，不仅在数据层面上找到世邦商贸的劣势所在，更是究其根源有理有据地提出解决思路。正是这样才能够为企业注入源源不断的活力，为企业的可持续发展积蓄力量。从理论意义上看，本文为石家庄世邦商贸有限公司及其类似企业提供一定地见解和帮助；在实践意义上，本文为各大商贸企业长足发展创建合理战略思路。 关键词：营运能力 总资产周转率 流动资产周转率 Research on the Operation Capability Analysis of Small and Medium-sized Entrprises ——A case study of Shijiazhuang Shibang Trade Co., Ltd. Abstract In a broad sense, operational capability analysis is to rationally allocate all elements and resources in the enterprise and use funds effectively so that resources can be realized as much as possible within the validity period. value. Enterprises want to ensure the rational allocation of resources in the operation process, we must attach importance to the position of operational capacity analysis in the enterprise. However, operational capability analysis as an important part of business operations that has not attracted the attention of enterprises.There are often serious inventory backlogs, bad accounts receivable, liquidity difficulties, and low resource utilization of enterprises. Enterprises cannot realize the rationalization and maximization of profits. Shizhuang Shibang Trading Co. Ltd. There are many problems in the analysis of business capabilities in this area.Therefore, further improve the enterprise operating capacity analysis system, to solve its inventory backlog turnover, receivable turnover and liquidity utilization in daily operations, shijiazhuang shibang trading Co., Ltd. needs to face the major problems. In the course of the research, we adopted the method of induction and interview, and drew on the theoretical res