摘 要公司的经营能力主要关系到资产的经营效率和效益。这个投资率是分析投资或营业额与企业经营活动有关的资产，通常是公司产出量和自身资产占用量的比率。分析能力份额及经营能力包括固定资产周转率、流动资产周转率和库存商品周转率、货币储备周转率分析、固定资产周转分析和资产等，通过收益分析我们可以清楚地了解了公司指数。分析通过研究数字系统有限公司自 2016 年到 2018 年三年的财务报表对公司各项经营指标的深入分析，对形势有了明确的认识及企业各项营运指标的状况有了清晰的了解。分析的结果显示，数字系统有限公司的在营运能力方面存在着问题，包括流动资产周转慢并逐年下降、经营活动出现风险、产品结构不合理等因此，针对公司所存在的问题提出有效的建议和措施，公司需通过提高资金的综合运用率、加快应收账款周转效率、合理资产结构等方式提高自身的营运能力，从而可以对企业的经济效益、发展规模形成一个良好的保障形成一个科学完整的盈利能力指标体系，也对企业的可持续发展具有重要意义。关键词：营运能力； 财务报表； 周转率； 现金流量净额； 成本管理AbstractThe company's business ability mainly refers to the efficiency of the company's assets and the efficiency of the company's assets. Asset turnover. The benefit of operating assets of an enterprise generally refers to the ratio between the output of the enterprise and the amount of assets. The operational capacity analysis shall include the analysis of the rate of turnover of fixed assets, the rate of turnover of current assets and the rate of turnover of total assets. The main indicators reflecting is the current asset and turnover include is the rate of turnover of the tried and the tested assets, the rate of turnover is the inventory and the rate for turnover is the current assets. In this paper, through the study of the three-year financial statements of Beijing Xing zhen homologous Digital System Co., Ltd. From 2016 to 2018, a detailed analysis of the company's survey rate, inventory turnover and other ca...
