【正文】
er refers to enterprises and inventory cost of sales average balance ratio. For real estate industry inventory turnover is a very key indicators, real estate industry is very special. Usually, inventory turnover is the sooner the better, and real estate industry inventory quantity bigger, the slower I he turnover that the strength of the pany is the more abundant. Other industry39。 operating capacity for layered analysis. Operation ability analysis can help investors understand enterprise business conditions and operating management level. With our su ning electric equipment (BBS) (market, for example, 002024) lo inlroduce how to enterprise39。s operation ability level. Operation ability is the assets of the enterprise turnaround to measure the efficiency of the utilization of assets enterprises. The index reflects assets turnover rate have inventory turnover, liquid assets turnover rate, total asset turnover. The faster turnaround speed, it shows that the enterprise of assets into business links, forming the faster the cycle of revenue and profit more short, business efficiency is higher. Operation ability refers to the enterprise asset turnover operation ability, usually can use total asset turnover, fixed asset turnover, flow asset turnover,inventory turnover and accounts receivable turnover these five financial ratios to enterprises39。s sales ine and liquidity ratio of average balance. Through ihis ratio analysis, we can further underslanding ol. enterprise in ihe short term operation ability changes. From statements that su ning 2020 sales ine nearly billion yuan, growth rate, while the average flow rate reached more than doubled assets. The liquidity didn39。s shortterm solvency will also strengthen, in some extent could pensate for the currenl ratio low adverse impact. If ihe enterprise rcceivablcs turnover is too low, then explaining enterprise collection receivable inefficient or credit policy very loose, affect ihe enterprise use of ihe capital and capital normal turnover. On real estate enterprise operation ability of financial analysis framework can mainly from three aspects: building management ability index, accounts receivable turnover and working capital turnover rate. In these three respects based on real estate enterprise bining the characteristics, the selection of the appropriate financial index on real estate enterprises1 operating capability evaluation. This paper puts forward the analysis framework of general applicability, for real estate e