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摘要伴随着全球经济的发展，乳制品行业竞争越发激烈，光明乳业股份有限公司作为中国乳制品巨头同样面临激烈的市场竞争压力。想在市场中脱颖而出，就必须针对企业营运能力进行分析，发现问题并及时找出对策。因为运营能力决定着企业的偿债能力和获利能力，而且是整个财务分析的核心。46527
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本文通过对光明乳业股份有限公司营运能力状况的分析、特点的总结，分析光明乳业股份有限公司营运能力状况，研究它们营运能力的各项指标，并对各项指标所存在的问题进行分析，找到有效解决措施，以便促进公司更好的运行。文章共分为六部分。第一章为绪论。包括研究的背景及意义，国内外研究现状，研究内容和思路，研究方法等。第二章为营运能力分析理论概述。介绍了本论文所涉及到的相关概念。第三章为光明乳业股份有限公司经营状况。包括公司简介,及经营现状,和同行业的比较。第四章为光明乳业股份有限公司营运能力分析。包括应收账款周转率分析、存货周转率分析、流动资产周转率分析、固定资产周转率分析和总资产周转率分析。第五章为光明乳业股份有限公司营运能力改进的对策。提出了针对各个营运能力指标出现的问题制定解决办法。第六章为结论。
毕业论文关键词：营运能力；乳制品；资产；周转率
ABSTRACT With the global economic development, the dairy industry competition heats up, Bright Dairy & Food Co., Ltd. as the Chinese dairy giant is also facing fierce market competition. Want to stand out in the market, it must be analyzed for the ability of business operations, identify problems and timely to find countermeasures. Because the operator the ability to determine the enterprise's solvency and profitability, but also the core of the financial analysis.
Bright Dairy & Food Co., Ltd. Through the summary of the operating capacity of the situation analysis, features, Bright Dairy Co., Ltd. operating capacity situation analysis, study of the indicators of their operational capacity, and the indicators to analyze the problems and find effective solutions in order to better promote the company's operation. The article is pided into six parts. The first chapter is an introduction. Including the background and significance, research status, research ideas and research methods. The second chapter is an overview of the theoretical analysis of operating capacity. This paper introduces the concepts involved. The third chapter is Bright Dairy Co., the operating conditions. It includes company profiles, and operating status, and compared with the industry. The fourth chapter analyzes the Bright Dairy Co., operating capacity. Analysis includes accounts receivable turnover, inventory turnover analysis, mobile asset turnover analysis, analysis and fixed asset turnover total asset turnover analysis. The fifth chapter of Bright Dairy Co., operational capabilities improve response. Proposed the development of solutions for each operational capacity indicators arise. The sixth chapter is the conclusion.
Keywords: operating capacity; dairy products; turnover rate; assets
目 录
摘要 Ⅰ
ABSTRACT •Ⅱ
第一章 绪论1
1.1研究背景及意义 1
1.2国内外研究现状• 1
1.3研究内容及研究思路• 3
1.4研究方法• 3
第二章 营运能力相关理论概述• 5
2.1营运能力的含义• 5
2.2分析营运能力的各项指标及计算公式• 5
第三章 光明乳业股份有限公司经营状况• 7
3.1公司简介• 7
3.2公司经营现状• 7
3.3公司与同行业的比较• 7
3.4本章小结• 8
第四章 光明乳业股份有限公司营运能力分析•9
4.1公司总资产营运能力分析•9