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1、........《财务报表分析》作业2:营运能力分析企业营运能力主要指企业营运资产的效率与效益。企业营运资产的效率主要指资产的周转率或周转速度,企业营运资产的效益通常是指企业的产出额与资产占用额之间的比率。营运能力体现了企业运用各项资产以赚取利润的能力。企业营运能力分析是盈利能力分析和偿债能力分析的基础与补充,就是要通过对反映企业资产营运效率与效益的指标进行计算与分析,评价企业的营运能力,评价企业资产营运的效率、发现企业在资产营运中存在的问题、为企业提高经济效益指明方向。企业营运能力的财务分析比率有:存货周转率、应收账款周转率、营业周期、
2、流动资产周转率和总资产周转率等。一、格力电器近三年营运能力指标分析格力电器近三年营运能力分析表(单位:元)2014年度2015年度2016年度营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初总资产余额133,719,278,987.40156,230,948,479.88161,698,016,315.06期末总资产余额156,230,948,479.88161,698,016,315.06182,369,705,049.35总资产周转次数(次)0.9660.6330
3、.64总资产周转天数(天)372.671568.72562.5营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23.专业学习资料.........期初固定资产占有额14,034,138,414.4514,939,279,647.8815,431,813,077.20期末固定资产占有额14,939,279,647.8815,431,813,077.2017,681,655,478.06固定资产周转次数(次)9.6646.6226.651固定资产周转天数(天)37.25254.3
4、6454.127营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初流动资产占有额103,749,697,809.77120,143,478,823.10120,949,314,644.95期末流动资产占有额120,143,478,823.10120,949,314,644.95142,910,783,531.64流动资产周转次数(次)1.2510.8340.835流动资产周转天数(天)287.77431.655431.138营业收入140,005,393,975.581
5、00,564,453,646.56110,113,101,850.23期初应收账款余额1,849,275,342.792,661,347,628.692,879,212,111.93期末应收账款余额2,661,347,628.692,879,212,111.932,960,534,651.37应收账款周转次数(次)62.07836.30137.712应收账款周转天数(天)5.7999.9179.546营业成本123,258,979,560.0986,134,609,086.8091,529,379,824.61期初存货余额13,122,7
6、30,425.788,599,098,095.979,473,942,712.51期末存货余额8,599,098,095.979,473,942,712.519,024,905,239.41成本基础存货周转次数(次)11.3499.5329.896成本基础存货周转天数(天)31.72137.76836.378营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初存货余额13,122,730,425.788,599,098,095.979,473,942,712.51期末存货
7、余额8,599,098,095.979,473,942,712.519,024,905,239.41.专业学习资料.........收入基础存货周转次数(次)12.89111.12911.905收入基础存货周转天数(天)27.92632.34830.239营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初营运资金占用额7,241,308,607.6011,754,956,734.778,324,133,667.19期末营运资金占用额11,754,956,734.778,
8、324,133,667.1916,034,503,792.91营运资金周转次数(次)14.7410.0179.041营运资金周转天数(天)24.42335.93939.819应收账款周转天数5
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