摘 要营运能力通过对企业所拥有的资产进行计算和分析来判断企业的结构是否合理，企业是否处于盈利的状态。所以企业如果想要多盈利就要想办法提高营运能力，使企业一直保持有活力的状态。本文研究河北华北石油迪威尔石化装备工程技术有限公司近三年的资产负债表、利润表，运用各种能体现营运能力指标的数据对该公司的营运能力进行深入探析，使公司内外的人对企业各项营运指标的状况有清晰的了解。分析的结果显示，河北华北石油迪威尔石化装备工程技术有限公司在营运能力方面存在较大问题，其中包括流动资产利用不充分、存货周转缓慢、应收账款收回不及时和固定资产不能充分利用这四个主要问题。因此针对这些问题本文提出了改善流动资产和固定资产管理体系，走出舒适圈扩大销售渠道，和改进销售方法等解决方案，使企业的营运能力可以得到提升，保障企业的生产经营能力，使企业的销售能力上升，提高企业的行业竞争力，保证企业的短期偿债能力，这样可以吸引到更多的外部投资，以便为国家的石油产业创造更高的经济效益。关键词：营运能力； 营运能力指标； 资产周转率AbstractThe operation ability is calculated and analyzed by the index reflecting the operation efficiency and benefit of enterprise assets. Therefore, if an enterprise wants to develop well, it must find a way to improve its operation ability, so that it can keep its vitality all the time. This paper studies the balance sheet and profit statement of Hebei North China Petroleum diwell Petrochemical Equipment Engineering Technology Co., Ltd. from 2017 to 2019, and makes a deep analysis on the operation ability of the company by using the four operation ability indexes of current assets turnover rate, inventory turnover rate, accounts receivable turnover rate and fixed assets turnover rate. The status of each operation index of the company is as follows: Have a clear understanding. The analysis results show that there are big problems in the operation capacity of Hebei North China Petroleum diweil Petrochemical Equipment Engineering Technolog...
