I胖东来商贸公司营运能力存在的问题及对策摘要企业的运营能力是一个企业发展的重要因素，企业能否正常发展，关键是看该企业的运营力和核心竞争力。今年年初，食品批发零售产业受到新冠肺炎疫情的影响经历了由增减衰的过程，可以说进入了一个寒冬时期。许昌市胖东来商贸公司财务数据持续走低，说明企业在经营活动上存在一定风险。本文以许昌市胖东来商贸公司作为案例进行分析，通过财务数据显示，对其进行计算分析，从而判断胖东来商贸集团的营运能力，探究和发现胖东来商贸集团营运能力现状及存在的主要问题，并制定相应的完善对策，为胖东来商贸公司以及其他中小企业的营运能力提升提供了一定的参考与借鉴。关键词：胖东来商贸公司；营运能力；财务状况；内部控制IIAbstractOperationabilityistheabilityofenterpriseoperationandoperation,anditisoneoftheimportantgoalsintheprocessofenterpriseoperation,whichdirectlyaffectswhethertheenterprisecancontinuetoruneffectively.Atthebeginningofthisyear,thefoodwholesaleandretailindustryexperiencedaprocessofincreaseanddeclineduetotheCOVID-19epidemic,whichcanbesaidtohaveenteredacoldwinterperiod.XuchangCityPangdonglaiTradeGroupCo.,Ltd.financialdatacontinuedtofall,indicatingthattherearecertainrisksinbusinessactivities.Inthispaper,theauthorsfateastandtradegroupco.,LTD.,isanalyzedasacase,USEStheenterprise'sfinancialdata,calculationandanalysisofits,soastodeterminefateasttradegroup'soperatingability,andfoundthatfateasttradestatusquoandmainproblemsofgroupoperationability,andformulatethecorrespondingperfectcountermeasure,forfateastandtradegroupco.,LTD.,andothersmallandmedium-sizedenterprise'soperatingabilityprovidesacertainreferenceandreference.KeyWords:PangdonglaiTradingGroupCo.,Ltd.Operationalcapacity;Financialposition;TheinternalcontrolIII目录一、引言........................................................................................................................1（一）研究背景.....................................................................................................1（二）研究意义.....................................................................................................1（三）研究内容.....................................................................................................2（四）研究方法.....................................................................................................2二、国内外相关文献综述............................................................................................3（一）国外研究综述.............................................................................................3（二）国内研究综述.............................................................................................3（三）研究评论.....................................................................................................4三、企业营运能力相关理论分析................................................................................5（一）营运能力的概念.........................................................................................5（二）营运能力的内容.........................................................................................5（三）营运能力分析的目标与评价指标.............................................................6四、胖东来商贸公司营运能力现状分析....................................................................7（一）企业简介....................................................................................................
