I企业营运能力分析——以苏宁易购集团股份有限公司为例摘要苏宁易购是我国零售行业的领军者，我们可以通过对苏宁易购进行营运能力分析，进而看出整个行业的发展情况。营运能力分析是财务分析的组成部分之一，管理者可以通过营运能力分析了解企业的营运情况，改进营运管理中的缺陷，提高企业的经济效益。本文先通过分析国内市场的发展形势，提出营运能力分析对于企业发展的意义；然后以苏宁易购集团股份有限公司为例，对该公司的发展情况进行简单介绍，通过财务数据以及相关的企业决策等方面的信息，对营运能力分析指标中的应收账款周转率、存货周转率和总资产周转率进行全面的分析；最后根据分析的结果找出苏宁易购在营运过程中存在的问题，提出相应的措施。关键词：苏宁易购；营运能力；应收账款周转率；存货周转率；总资产周转率IIAnalysis of Enterprise Operation Capability——Taking Suning Tesco Group Co., Ltd. as an Example AbstractSuning Tesco is a leader in China's retail industry. We can analyze the development of the entire industry by analyzing Suning Tesco's operating capabilities. Operational capability analysis is one of the components of financial analysis. Managers can understand the operation of the enterprise through the analysis of operational capability, improve the deficiencies in operation management, and increase the economic benefits of the enterprise. This article first analyzes the development situation of the domestic market, and puts forward the significance of operating capacity analysis for enterprise development; then takes Suning Tesco Group Co., Ltd. as an example to briefly introduce the development of the company, through financial data and related corporate decisions And other aspects of information, comprehensive analysis of the receivables turnover rate, inventory turnover rate and total asset turnover rate in the operational capacity analysis indicators; finally, based on the results of the analysis, identify the problems that S...
