摘 要当前，市场经济的不断发展，导致市场的竞争不断加剧，企业如果想要在当前时代稳定发展，就需要不断增加自己的竞争能力。而对于企业来说，营运能力分析在财务分析中占有重要的地位，并且影响企业在市场经济中的发展。对企业的进行营运能力分析，能够反映当前财务状况、各种资源的利用及获利能力，从而在当前的经营过程中发现经营问题，帮助企业及时解决在生产经营过程中的不足，提高企业的经营能力，使企业的竞争力不断增强，适应社会的发展。本文以辽宁京邦达供应链科技有限公司为例，收集了近三年公司的财务数据，以这些数据为基础对辽宁京邦达供应链科技有限公司的应收账款周转率、存货周转率、流动资产周转率、固定资产周转率以及总资产周转率进行计算分析，同时与同行业的公司进行比较，发现了公司在当前经营过程中产生的问题，并提出了一些解决建议。希望通过本文，能够改善辽宁京邦达供应链科技有限公司经营能力，帮助企业解决存在的问题，使企业能够继续发展壮大。关键词：营运能力分析； 周转率； 企业发展； 经营生产AbstractAt present, the continuous development of the market economy, leading to market competition has intensified, if enterprises want to stable development in the current era, they need to constantly increase their competitiveness. For Enterprises, the analysis of operating capacity plays an important role in financial analysis, and affects the development of enterprises in the market economy. An analysis of an enterprise's operational capability can reflect the current financial situation, the utilization of various resources and the profitability of the enterprise, thereby identifying operational problems in the current operating process, to help enterprises solve the problems in the process of production and operation in a timely manner, improve the operating capacity of enterprises, so that the competitiveness of enterprises continue to strengthen, to adapt to the development of society.Taking Liaoning Jingbangda Supply Chain Technology Co. , Ltd. as an example, this...
