沈阳城市学院毕业设计(论文)目 录摘 要..............................................................................................................IIAbstract...............................................................................................................III引 言.............................................................................................................11 营运能力分析的概述.......................................................................................31.1 营运能力分析的内涵..............................................................................31.2 营运能力分析的意义..............................................................................31.3 营运能力分析的方法..............................................................................42 沈阳医倾商贸有限公司营运能力指标计算与分析.......................................52.1 应收账款周转率计算与分析..................................................................52.2 存货周转率计算与分析..........................................................................72.3 流动资产周转率计算与分析..................................................................82.4 固定资产周转率计算与分析................................................................103 沈阳医倾商贸有限公司营运能力存在的问题.............................................123.1 应收账款管理不当资金流动速度慢....................................................123.2 存货周转速度慢产品积压....................................................................123.3 固定资产的利用率较低........................................................................134 沈阳医倾商贸有限公司营运能力问题的对策.............................................144.1 加强应收账款管理................................................................................144.2 加强存货的管理减少产品积压............................................................144.3 加强固定资产管理提高资产利用率...............................