目 录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 企业营运能力概述................................................................................................31.1 企业营运能力的概念...................................................................................31.2 营运能力分析的意义...................................................................................31.3 营运能力分析的指标...................................................................................32 中国邮政速递物流股份有限公司辽阳市分公司营运能力分析........................52.1 总资产周转率分析.......................................................................................52.2 流动资产周转率分析...................................................................................52.3 应收账款周转率分析...................................................................................62.4 存货周转率分析...........................................................................................63 中国邮政速递物流股份有限公司辽阳市分公司营运能力存在的问题及原因 73.1 固定资产管理效率低...................................................................................73.2 流动资产管理不科学...................................................................................73.3 应收账款回收困难.......................................................................................74 中国邮政速递物流股份有限公司辽阳市分公司提高营运能力的对策............94.1 提升固定资产管理效率...............................................................................94.2 提升流动资产管理的科学性......................................................................
