目 录摘 要........................................................................................................................IAbstract...................................................................................................................II引 言.......................................................................................................................11 企业营运能力分析概述........................................................................................31.1 营运能力分析的含义.................................................................................31.2 营运能力分析的目的.................................................................................31.3 营运能力分析的方法.................................................................................32 天津万事兴物业服务集团股份有限公司营运能力指标计算与分析................52.1 总资产周转率的计算与分析.....................................................................52.2 存货周转率的计算与分析.........................................................................62.3 流动资产周转率的计算与分析.................................................................72.4 应收账款周转率的计算与分析.................................................................93 天津万事兴物业服务集团股份有限公司营运能力存在的问题......................103.1 资产利用效率较低...................................................................................103.2 存货积压过多...........................................................................................103.3 流动资金周转缓慢...................................................................................103.4 应收账款收账制度不健全,坏账增加...................................................104 改善天津万事兴物业服务集团股份有限公司营运能力的对策建议..............124.1 增加资产利用效率...................................................................................124.2 加强存货管理..............................