營運能力的分析-wenkub
2022-11-13 21:50:45 本頁面
【正文】 prise sales ine and total assets of the ratio of average balance. Suning 2020 sales revenue for billion yuan, average total assets of 14 million yuan。外文翻譯 原文 Operation ability analysis Material Source: securities s 05/17/2020 Author:Techever Operation ability fully utilize existing resources to create social wealth ability, can be used to evaluate the enterprise to its own resources utilization and operating activities ability. Its essence is to as few as possible resources occupation short turnover time, produce as many products, create as many sales revenue, and to achieve this goal, we must improve enterprise39。 2020 sales ine increased to billion yuan, the average total assets is increased by times, reached million yuan. Due to the growing rate of total assets than the sales ine increase, total asset turnover down to 5 by lead. The rate of decline in 2020 with suning opened the new mass are directly related. In order to plete I he national cloth s thcstratcgic pattern, suning in 2020 at 65， a new store new landed 20 cities, and the original logistics, service system of radiation radius is limited, so su ning to makes lots of management platform， in order to support the construction of the urban construction in the same after other stores of logistics and management. This makes su ning expansion strategy initial cost of relatively high. Cunent assets lumover is enterprise39。t easily get, in practicc used more sales ine is calculatcd alternative crcdit ine. Suning customers is mainly individual consumer to both clear of money and goods, trading on the basis of the account receivable credit ine proportion is very small, so the sales inc data obtained by receivable turnover is very high. In general, ihe higher the ralio of enterprises lhal enlerprise col I eel ion receivable and ihe faster, can reduce the loss of bad, and liquidity strong, enterprise39。反映資產(chǎn)周轉(zhuǎn)速度的指標有存貨周轉(zhuǎn) 率、流動資產(chǎn)周轉(zhuǎn)率、總資產(chǎn)周轉(zhuǎn)率。我們以 蘇寧電器(iM， MO (002024)為例，叫投資者介 紹如何進行企業(yè)的營運能力分 析。 該比率的下降與蘇寧在 2020 年大規(guī)模幵張新店有 S 接的艾系。如果 W 定資產(chǎn)周轉(zhuǎn)率勺同行業(yè)平均水平相 比偏低，則說明企業(yè)對固定資產(chǎn)的利用率較低 ,可能會影響企業(yè)的獲利能力。流動資產(chǎn)周轉(zhuǎn)率是指 _ ?定 ?時期 (?般為 ?年 )的 主營業(yè)務(wù)收人 4 全部流動資產(chǎn)平均余額的比值。蘇寧以現(xiàn)貨鍆售為主，岡此，應(yīng)收 賬款僅卩丨流動資產(chǎn)的 %，而存貨山 _ 50%o 存貨周轉(zhuǎn)率指的是企業(yè)的鍆售成本與存貨平均余額的比率。存貨周轉(zhuǎn)狀況也吋以刖存貨天數(shù)來農(nóng)示，即表示存貨周轉(zhuǎn) ? 次所需要的時間 ， 天數(shù)越短，說明存貨周轉(zhuǎn)越快。 應(yīng)收賬款周轉(zhuǎn)率指的是企業(yè)?記時期內(nèi)賒鍆收入與應(yīng)收賬款平均余額的比 率。?般認為周轉(zhuǎn)率愈 高愈好。 ?般說來，企業(yè)的該項比率越高， 說明企業(yè)催收賬款的速度越快 ,可以減少壞賬損失，而 ，企業(yè)的短 期償債能力也會增強，在 ‘記程度上 丨以彌補流動比率低的不利影響。 本文提出的分析框架具有普遍適用性，為房地產(chǎn)企業(yè)以及其他行業(yè)企業(yè)的管理析 在做有關(guān)營運決策時提供撾化的依據(jù)和分析思路。但 山于營運資金周轉(zhuǎn)效率過低，毛利率高的陸家嘴及屮糧地產(chǎn)反而表現(xiàn)出較低的總 資產(chǎn)
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