长春欧亚集团营运能力分析及策略研究

发布时间：2018-05-16 23:21

本文选题：欧亚集团 + 营运能力　；参考：《吉林财经大学》2017年硕士论文

【摘要】：企业的营运能力的研究与分析是由对企业内部因素的分析与对企业外部因素的分析这两部分所构成的,按照惯例来说,对企业内部因素的分析主要是根据企业的财务报表来分析的,外部因素分析主要是在宏观的经济背景下进行分析的。通过多年来国内外专家学者分析研究得出结论,企业的营运能力的分析与研究主要是由企业的人力资源营运能力的分析与企业的生产资料营运能力分析两部分组合而成,营运能力是企业通过利用其所占有的资金和能源从而来实现社会价值的能力,从本质上来说,就是要在尽可能短的时间内,用尽可能少的资源,实现尽可能多的企业收入,生产出尽可能多的产品,那么如何来实现这个目标,主要就是通过提升企业的营运能力来实现这个目标。当下,大多数企业对营运能力的分析与探索还处在起步阶段,对其研究不透彻是大多数的情况,营运能力处在比较低的水平,成为了企业发展过程中的障碍。本文采取理论分析与案例相结合的方式,选取长春欧亚集团股份作为研究主体,首先对相关理论进行阐述,其次介绍了长春欧亚集团的基本情况,根据其2011年、2012年、2013年、2014年和2015年的财务报告提取出数据,借由流动资产营运能力,固定资产营运能力,总资产营运能力这三项指标来分析研究企业资金的周转情况,对企业的营运能力进行分析研究,最后提出了提高欧亚集团营运能力的途径。文章能够为企业提高自身的营运能力提供指导性建议,非常有实际意义,希望通过这篇文章,能够帮助企业降低企业的融资成本、降低企业的生产成本,提高企业的营运能力、实现企业销售收入的大幅度增加,进而实现企业的市场价值。
[Abstract]:The research and analysis of the enterprise's operating ability is composed of two parts: the analysis of the internal factors of the enterprise and the analysis of the external factors of the enterprise. The analysis of internal factors is mainly based on the financial statements of enterprises, and the analysis of external factors is mainly carried out under the macroeconomic background. Through the analysis and research of experts and scholars at home and abroad for many years, it is concluded that the analysis and research of enterprise's operational ability are mainly composed of two parts: the analysis of enterprise's human resource operating ability and the analysis of enterprise's operational ability of means of production. Operating ability is the ability of an enterprise to realize social value by using the funds and energy it possesses. In essence, it is necessary to achieve as much revenue as possible in the shortest possible time and with as little resources as possible. Produce as many products as possible, so how to achieve this goal, mainly by enhancing the operational capacity of the enterprise to achieve this goal. At present, the analysis and exploration of most enterprises' operation ability is still in the initial stage, and most of the cases are not thoroughly studied, and the operation ability is at a relatively low level, which has become an obstacle in the process of enterprise development. This paper adopts the method of theoretical analysis and case study, selects the shares of Changchun Eurasia Group as the main body of study, firstly expounds the relevant theories, and secondly introduces the basic situation of Changchun Eurasia Group. Based on its 2011, 2012, 2013, 2014 and 2015 financial reports, it extracts data to analyze and study the liquidity of an enterprise by using three indicators, namely, the operating capacity of current assets, the operational capacity of fixed assets, and the operating capacity of total assets. This paper analyzes and studies the operation ability of the enterprise, and finally puts forward the way to improve the operation ability of Eurasia Group. The article can provide guidance suggestions for enterprises to improve their own operation ability, which is of great practical significance. It is hoped that this article can help enterprises reduce their financing costs, reduce their production costs, and improve their operational capabilities. To achieve a substantial increase in corporate sales income, and then achieve the market value of the enterprise.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F721

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