摘 要当下世界格局繁杂多变，世界经济状况随之摇摆不定，波及畛域广。世界市场群贤毕集，各国企业求贤若渴，在如此弱肉强食的时代中，企业在其中的生存境遇加倍艰巨，企业需部署战略。而具备优质的营运能力分析能为企业争夺先机，使企业经济发展实现质的飞跃。通过对索菱公司的财务总体状况和营运能力评价指标分析得出其营运能力有所弱化，进一步研究发现问题主要有营运能力分析不被企业重视、难以收回应收账款、存货管理方式不科学、没有合理规划现金存量、销售能力减弱和短期借款缺乏监管。对此，企业应该落实好营运能力分析体系、加大力度收回应收账款、转变存货管理方式、加强现金管理、提高销售能力和有效管理短期借款。关键词： 索菱公司 营运能力 存货 应收账款 AbstractAt present, the world pattern is complex and changeable, and the world economic situation fluctuates with it. The world market is full of talents, and enterprises all over the world are eager for talents. In such an era of weakness, the survival situation of enterprises is even more arduous, and enterprises need to deploy strategies. The analysis of high-quality operation ability can be the first opportunity for enterprises, and make the economic development of enterprises achieve a qualitative leap. Through the analysis of soling company's overall financial situation and operation ability evaluation index, we find that its operation ability is weakened. Further research finds that the main problems are that the operation ability analysis is not valued by the enterprise, it is difficult to recover accounts receivable, the inventory management is not scientific, there is no reasonable planning of cash stock, the sales ability is weakened and the short-term loan is lack of supervision. In this regard, enterprises should implement a good operational capacity analysis system, increase efforts to recover accounts receivable, change inventory management mode, strengthen c...
