郑州煤电营运能力分析

摘 要

在竞争日益激烈的知识经济时代中 高效而合理的运用企业的每一份资源，使其最快为企业带来最多的收益是每家企业在市场角逐中取得优势的重要途径。一个企业只有在完善的制度下运行，企业的营运能力较强，有科学健全的管理体制和模式，拥有自身的核心竞争力，才能使企业的发展真正的融入现代经济发展的大潮中，企业在未来才能实现可持续发展。所以，根据财务数据认真做好企业营运能力分析工作，不断提高营运能力对企业来说至关重要。本文在陈述营运能力含义、指标及分析意义的基础上，对郑州煤电的营运能力现状进行了分析，通过郑州煤电营运能力的分析指出其营运能力存在的问题，针对存在的问题提出了相应的对策。

关键词：营运分析 营运能力 营运指标  

Abstract 

In the era of knowledge economy with increasingly fierce competition, it is an important way for every enterprise to gain an advantage in the market competition by efficiently and reasonably utilizing every resource of the enterprise and bringing the most benefits to the enterprise as soon as possible. Only by improving the internal system of the enterprise, improving the operation ability of the enterprise, establishing a sound management system, and enhancing the core competitiveness of the enterprise, can the development of the enterprise be truly integrated into the tide of modern economic development. Therefore, it is of vital importance for enterprises to do a good job in analyzing their operational capacity and continuously improve their operational capacity. On the basis of stating the meaning, index and analysis meaning of operation ability, this paper analyzes the current situation of operation ability of zhengzhou coal power plant, points out the problems of operation ability of zhengzhou coal power plant, and puts forward the corresponding countermeasures.

Keywords：Operational analysis； Operating capacity ；Operational indicator  

目录

摘 要2

Abstract3

一、引 言5

二、企业营运能力分析的概述6

（一）营运能力的含义6

（二）反映营运能力的指标6

（三）营运能力分析的意义6

三、郑州煤电营运能力具体分析7

（一）郑州煤电简介7

（二）郑州煤电营运能力的具体分析7

1.总资产周转率7

2.流动资产周转率7

3.存货周转率计算8

4.应收账款周转率计算8

5.固定资产周转率9

四、郑州煤电营运能力存在的问题10

（一）煤炭需求放缓、企业营业收入下降10

（二）市场价格出现持续下跌，企业应收账款增加10

（三）产销量下降，库存居高不下10

五、提高郑州煤电营运能力的对策12

（一）企业加速转型升级，提高营业收入12

（二）建立健全的应收账款周转率的评价方法12

（三）区域优化布局，适度开发煤电一体化项目12

六、总结13

参考文献14