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。本文以企业营运能力指标为理论依据，通过总资产周转率、流动资产周转率、固定资产周转率、存货周转率和应收账款周转率等指标，揭示企业资金周转的情况，企业资源配置的情况，促进企业改善资源配置，并以佳兆业滨江新城楼盘地产企业的营运能力实际情况的分析与调研，对该企业的财务营运过程中的效果作出评价，全面、正确地评价该企业的营运能力，通过本文的研究更加有利于佳兆业滨江新城楼盘的发展。
关键词:房地产企业；营运能力；对策
Abstract
With the further development of the socialist market economy and the acceleration of the process of economic globalization, the competition among enterprises is becoming more and more serious. In order to survive and develop in the fierce international and domestic market competition, enterprises must make full use of various economic resources, do a good job in the analysis of the operational capacity of enterprises, and continuously improve their operational capacity. It is of great significance to strengthen the management of enterprises to improve the competitiveness of enterprises and promote the long-term development of enterprises. Based on the index of enterprise operation ability as the theoretical basis, the total asset turnover ratio, turnover rate of current assets, fixed assets turnover ratio, inventory turnover rate and accounts receivable turnover rate and other indicators, reveals the corporate cash flow, enterprise resource allocation, promote the enterprises to improve the allocation of resources, and to analyze and research the Vanke Real estate the Limited by Share Ltd’s operating capacity of the actual situation, to evaluate the financial operation process of the enterprise in effect, comprehensive and correct evaluation of the enterprise operation ability, through the study of this paper is more conducive to the development of Ningbo listed real estate enterprises.
Key words : Real estate enterprise,Operation ability,countermeasures
目 录
一、引言…………………………………………………………………………………………………. 1
二、营运能力分析相关理论…………………………………………………………………….. 2
（一）营运能力的含义…………………………………………………………………….. 2
（二）营运能力分析的指标……………………………………………………………… 2
（三）营运能力分析的意义……………………………………………………………… 3
三、佳兆业滨江新城楼盘营运能力分析…………………………………………………… 4
（一）总资产周转率的分析……………………………………………………………… 4
(二)流动资产周转率的分析………………………………………………………………. 6
1流动资产周转率的分析…………………………………………………………… 6
2存货周转率的分析………………………………………………………………….. 7
3应收账款周转率的分析…………………………………………………………… 8
（三）固定资产周转率的分析………………………………………………………… 10
四、佳兆业滨江新城楼盘营运能力可能存在的问题……………………………….. 11
（一） 总资产实际管理存在差异……………………………………………………. 11
（二）流动资金管理的短缺 …………………………………………………………… 11
（三）企业营运能力分析数据来源存在不足 ………………………………….. 12
五、提高佳兆业滨江新城楼盘营运能力的措施………………………………………. 13
（一）提高总资产周转率……………………………………………………………….. 13
（二）提高流动资产周转率……………………………………………………………. 14
1加强营运资金管理………………………………………………………………… 14
2加强存货的管理……………………………………………………………………. 14
（三）加强应收账款管理………………………………………………………… 14
（四）加强固定资产的管理和利用…………………………………………………. 15
六、结 论……………………………………………………………………………………………. 16
