长安汽车营运能力分析
发布时间：2021-04-23
长安汽车营运能力分析
企业营运能力是指企业资金运用的能力，反映企业资产的治理水平和资金的周转状况；营运能力的是决定企业的偿债能力和获利能力的重要因素，是整个财务分析的核心，正确合理的营运能力评判有助于引导企业经营行为，帮组企业查找经营差距及产生的全然缘故，出尽企业加强各项资产的治理和提高经济效益，为投资者及相关利益人的决策提供依据。
本文建立在国内外研究成果的基础上，研究的目的在于通过从营运的指标体系动身，通过营运能力的结构分析与纵向分析相结合，详细的分析了近几年营运资产的规模、增减变动情形、以及在总资产中的比重；预备了解企业各期的财务状况，通过营运能力的比率分析和横向分析相结合，在企业也企业、企业与均值之间进行对比分析，得出差异，并在比较中找出形成的这种差异的缘故。通过以上2方面的分析来正确评判营运能力，找出财务方面存在的问题并提出相关意见，从而得出有针对性的防范措施。
关键字： 长安汽车 营运能力 周转率
Abstract Enterprises operating capacity is the ability to use enterprise funds to reflect the level of enterprise asset management and capital flow situation; operational capabilities is an important factor in determining the solvency and profitability of the enterprise is at the heart of the entire financial analysis, correct and reasonable operational capability evaluation to help guide the behavior of enterprise, to help the group companies looking for business gaps and root causes of the best enterprises to strengthen the management of assets, improve economic efficiency and provide a basis for decision-making of investors and stakeholders. Established on the basis of research results at home and abroad, the aim of the study is that by starting from the operation of index system, combined with structural analysis and ratio analysis of the operational capabilities from the horizontal and vertical analysis of the operational capacity to understand the business of financial position, the correct evaluation of operational capacity, to identify the financial aspects of the problems and make relevant comments, to arrive at the targeted preventive measures. Keywords: Changan Automobile Operating capacity
Turnover rate
目 录
导论 .................................................................................................................................................. 1
（一）、研究背景 ..................................................................................................................... 1 （二）、研究意义 ..................................................................................................................... 1
（三）、本文研究的要紧内容 ................................................................................................. 2 （四）、本文研究的创新与不足 ............................................................................................. 2 一、长安汽车现状分析 ................................................................................................................... 2
（一）公司简介 ....................................................................................................................... 2
1、宏观经济形势分析 ..................................................................................................... 2
2、行业分析 ..................................................................................................................... 4 3、公司的进展战略、进展目标 ..................................................................................... 5
（二）、长安汽车公司基础财务数据 ..................................................................................... 6
1、资产负债表分析 ......................................................................................................... 6 2、利润表分析 ................................................................................................................. 8 3、现金流量表分析 ......................................................................................................... 9
二、长安汽车公司营运能力分析 ................................................................................................. 11 （一）、总资产营运能力分析 ............................................................................................... 11 1、总资产规模及增长率 ............................................................................................... 11 2、总资产周转率及周转天数 ....................................................................................... 12 （二）、固定资产营运能力分析 ........................................................................................... 12 1、固定资产规模 ........................................................................................................... 12 2、固定资产占总资产比率 ........................................................................................... 13 3、固定资产周转率及周转天数 ................................................................................... 14 （三）
