摘 要当前，随着经济全球化的不断深入，充满了机遇与挑战，企业面临着越来越激烈的市场竞争。加强营运资金管理并将先进的管理理念纳入其中是帮助公司控制竞争的有效方法。在管理方面，公司运营技能的不断提高对公司战略目标的实现具有积极作用。究其本质，提升营运能力的关键是使用最少的时间，动用最少的资源和成本，尽可能使企业的收益达到最大化。然而当前，大部分企业对营运能力的管理并不重视，甚至对其作用并不了解，公司的日常运作和财务状况存在较大的风险，为企业平稳健康的发展埋下了重大隐患。本文以某电线厂为研究主体。首先，通过阐述营运能力概念和相关评价指标作为理论支撑，其次，通过阐述某电厂基本营运概况并选取公司 2015-2019年相关财务指标作为数据支撑，对其流动资产周转率，库存周率，应收账款周转率，固定资产周转率和总资产周转率进行评价，指出公司营运能力存在的问题，最后针对相关问题提出完善公司营运能力的策略，希望通过对其营运能力综合的分析为其他企业提供借鉴参考的思路和价值，从中探索适合自己企业的管理模式，在激烈的竞争中提升企业的核心竞争力。关键词：流动资产周转率；营运能力；指标AbstractAt present, with the deepening of economic globalization, full of opportunities and challenges, enterprises are facing more and more fierce market competition. Strengthening working capital management and incorporating advanced management concepts into it is an effective way to help companies control competition. In terms of management, the continuous improvement of the company's operational skills plays a positive role in the realization of the company's strategic objectives. In essence, the key to improve the operation ability is to use the least time, use the least resources and costs, and maximize the profits of the enterprise as much as possible. However, at present, most enterprises do not pay attention to the management of operating capacity, or even do not understand its role. There are large risks in the daily operation and financial situation of the company, laying a sign...
