在企业经营过程中，如果要提升决策的程序科学性，就需要首先评估其运营能力，在此基础上，进一步研究其成长性和收益持久性，从而形成科学的评估方案。那么企业应该如何正确评估企业的运营能力，这成为中小企业管理的重点课题。本文通过对万科股份公司进行分析，选取公司近三年的财务数据，综合运用文献分析和数据分析方法，研究该公司的运营能力表现，总结了公司所存在的问题，如偿债能力较弱，应收账款周转率偏低以及资产利用率偏低等，并针对这些问题提出相应的解决对策，如优化资本结构、制定偿债计划、增加运营资本、及时催收应收账款、计提坏账准备、建立信用评估政策、优化存货管理并提高资产利用率等。通过相关的研究，希望可以更加清楚的认知万科股份公司的运营状况，从而形成科学的运营能力评估，帮助企业更好的进行决策。通过相关研究，还可以完善相关的理论，增加实证研究的内容，从而提升相关研究的针对性。
关键词：经营状况；万科股份；运营能力
In the process of business, if we want to improve the scientific nature of the decision-making process, we need to first assess its operational capacity, on this basis, to further study its growth and earnings sustainability, thus forming a scientific evaluation program. Then how should enterprises correctly assess the operational capacity of enterprises, which became the focus of SME management issues. In this paper, through the analysis of Vanke Company, the company selected nearly three years of financial data, the comprehensive use of literature analysis and data analysis methods to study the company’s operational capacity performance, summed up the company’s problems, such as solvency is weak, Low turnover rate of accounts receivable and low utilization rate of assets, etc., and put forward corresponding countermeasures for these problems, such as optimizing the capital structure, formulating the debt service plan, increasing the operating capital, collecting the accounts receivable in time, Preparing, establishing credit assessment policies, optimizing inventory management, and improving asset utilization. Through the relevant research, hope to be more clearly aware of Vanke shares of the company’s operating conditions, thus forming a scientific operational capacity assessment, to help enterprises better decision-making. Through the relevant research, we can also improve the relevant theory, increase the content of empirical research, so as to enhance the relevance of the relevant research.
Key words: operating conditions; Vanke shares; operational capacity
目 录
Abstract……………………………………………………….. II
一、公司简介…………………………………………………….. 1
（三）组织结构及业务领域………………………………………. 1
二、公司经营现状…………………………………………………. 3
（一）资产负债表分析………………………………………….. 3
（三）现金流量表分析………………………………………….. 5
三、公司运营能力指标分析………………………………………….. 7
（二）流动资产运营能力分析…………………………………….. 8
（三） 固定资产运营能力分析…………………………………… 11
（四）运营能力总体评价分析……………………………………. 12
四、运营能力方面存在问题…………………………………………. 14
（二）应收账款周转率偏低……………………………………… 14
（三）资产利用率偏低…………………………………………. 14
五、完善公司运营能力的对策……………………………………….. 15
（二）加强应收账款管理……………………………………….. 15
- 及时催收应收账款………………………………………. 15
- 计提坏账准备………………………………………….. 16
- 建立信用评估政策………………………………………. 16
- 优化存货的管理………………………………………… 16
（三）提高资产利用率…………………………………………. 16
参考文献……………………………………………………….. 19
