摘 要：经济体制改革以来，我国社会主义市场经济框架基本建成，中国经济体制改革取得重大成功，总体市场化程度达到70%左右，成果显著。但随着社会的不断进步，全球化程度逐步加深，我国企业受到来自全球的竞争压力，所以企业的管理层就必须全面的分析全球化对企业带来的机遇与挑战，充分利用自己所拥有的资源来抓住全球化带来的机遇，以最好的状态来应对全球化带来的挑战。营运能力分析是分析内部人力资源与生产资料的配置对于企业财务目标的实现是否产生的积极影响，营运能力是企业实现财务目标的基础，所以企业营运能力分析对企业尤为重要。本文以TCL集团为例，分析其2004年至2015年的营运能力状况，对TCL集团的营运能力做出客观地评价，同时对TCL集团就其营运能力中存在的问题提出恰当的建议。
关键词：营运能力；分析；财务指标；总资产周转率
ABSTRACT：Since the economic system reform, our country built the basic framework of socialist market economy, China's economic system reform a major success, in general, around 70% marketization, remarkable achievements. But along with the advance of society, the globalization degree is deepening, China's enterprises from global competition, so the enterprise management must be comprehensive analysis to the enterprise opportunities and challenges brought by globalization, make full use of their own resources to seize the opportunities brought by globalization, to the best state to cope with the challenges of globalization. Operating capacity analysis is to analyze the internal configuration of human resource and production data for whether positive influence to achieve the goal of enterprise financial, operating ability is the foundation of the enterprise financial goals, so the enterprise operation ability analysis is particularly important to the enterprise. Based on TCL group as an example, this paper analyzed from 2004 to 2015, the operating capacity status, the operation ability to objectively evaluate the TCL group, At the same time to the TCL group with respect to its operating ability the problems existing in the appropriate Suggestions are put forward.
Key words: operational capacity; analysis; financial indicators; total asset turnover
目 录
摘 要 I
ABSTRACT II
引 言 1
第一章 企业营运能力概述 2
1.1企业营运能力的概念 2
1.2企业营运能力的研究目的及意义 2
第二章 TCL集团简介 4
2.1我国电器行业现状 4
2.2 TCL集团简介 4
第三章 TCL集团营运能力分析 6
3.1 TCL集团总资产周转率分析 6
3.2 TCL集团长期资产周转率分析 8
3.3 TCL集团短期资产周转率分析 11
第四章 TCL集团营运能力中存在的问题 19
4.1 固定资产比重大，使用率低 20
4.2销售额上涨，但利润总额在减少 20
4.3存货管理力度不足 20
4.4应收账款收回周期过长 20
第五章 对TCL集团营运能力的建议与对策 TCL集团营运能力分析:http://www.chuibin.com/kuaiji/lunwen_206601.html