摘 要企业的营运能力在一定程度上反映的是企业资产的运用和循环效率，就是企业在合理控制成本的前提下通过高效利用资产和资源来获取利润的能力。企业营运资产的利用效率的快慢直接决定着企业经营状况的好坏，就目前情况来讲，企业要想在社会上站稳脚跟并能够长远发展，就必须重视自身的营运能力。本文选取山东三和玩具股份有限公司作为研究对象，采取理论分析与案例研究相结合的方式，首先阐述所要运用的相关理论，然后介绍了山东三和玩具股份有限公司的基本情况，通过分析企业近五年的营运能力指标发现其中存在的问题，并提出一些关于如何提高山东三和玩具股份有限公司营运能力的对策建议，希望能够帮助企业降低生产成本，提高其营运能力，进而使企业能够有更长远的发展。关键词：营运能力；资产周转；存货周转；分析Abstract To a certain extent, the operation ability of an enterprise reflects the utilization and circulation efficiency of its assets, which is the ability of an enterprise to obtain profits through efficient utilization of assets and resources on the premise of reasonable cost control. The efficiency of the utilization of the operating assets of an enterprise directly determines the quality of the enterprise’s operation. In terms of the current situation, if an enterprise wants to stand firm in the society and develop in the long run, it must pay attention to its own operation ability.This article selects Shandong San He Toys Co., Ltd. as the research object, take the way of theory analysis combined with case study, firstly, using the related theory, and then introduces the basic situation of Shandong San He Toys Co., Ltd., through the analysis of enterprise nearly five years of operating capacity index found that there were problems, and puts forward some about how to improve the ability of Shandong San He Toys Co., Ltd., operating countermeasures, hope to be able to help enterprises to reduce production cost, improve the o...
