海城市德峰布行短期偿债能力分析

海城市德峰布行短期偿债能力分析目录摘2,Abstract..…2引言.31企业短期偿债能力分析概述51.1短期偿债能力含义.51.2短期偿债能力目的.1.3影响短期偿债能力因素…51.4短期偿债能力分析方法.62海城市德峰布行的短期偿债能力指标计算分析.82.1营运资金的计算与分析.92.2流动比率的计算与分析92.3速动比率的计算与分析.…92.4现金比率的计算与分析.92.5经营活动净现金比率的计算与分析..93海城市德峰布行短期偿债能力存在的问题及原因分析.113.1存货质量差，变现能力弱…113.2现金不充足，短期债务风险大….113.3应收账款回款呆账，导致机会成本增加.113.4应付账款过多，加剧还债压力.114海城市德峰布行短期偿债能力解决对策.134.1科学有效的管理企业存货..134.2制定合理的现金计划134.3严格把控应收账款管理工作134.3适当控制应付账款13结论16致谢17参考文献..18摘要随着我国城市化进程的不断推进，家用纺织品行业将不断扩大发展，从而带动家纺布料市场的蓬勃发展。在国民经济水平、消费需求、国家政策等多重因素影响下，当今社会的衣食住行都与纺织品息息相关，人们对服装，家纺的需求程度逐渐提高，这对纺织品行业来说是一个巨大的转机，但同时也带来了巨大的挑战。企业想要在竞争的潮流中崭露头角，在保证盈利的同时也要注重企业的短期偿付债务的能力，短期偿债能力的大小直接关系到企业经营水平的高低，是衡量企业财务状况的核心环节，也是财务分析的一个重要方面。本文围绕布匹行业进行展开分析，以海城市德峰布行为例，对企业的短期偿债能力进行分析，围绕德峰布行的短期偿债能力财务指标的变动趋势进行计算分析，形成以营运资金、流动比率、速动比率，现金比率和经营活动净现金比率五大指标，进而展开剖析企业到期偿还债务的能力。其次结合海城市德峰布行财务指标计算出的相关数据采用比率分析法与同行业领先水平进行横向对比，根据对比分析出该企业的财务状况，找出该企业在短期偿债过程中存在的问题及其产生的原因。最后通过有效的方式对该企业存在的问题提出相应的解决对策，从而保证企业持续经营发展，以使公司在行业内拥有自己的一席之地。关键词：纺织品行业：短期偿债能力：问题：对策建议1AbstractWith the continuous advancement of China's urbanization process,the hometextile industry will continue to expand development,thus driving the domestictextile fabric market to flourish.Under the influence of the national economy level,consumption demand,national policy and other factors,as well as the food,clothing and shelter of today's society are closely related to textiles,people'sdemand for clothing,home textiles gradually increased,which is a huge turnaroundfor the textile industry,but also brought great challenges.Enterprises want to maketheir mark in the trend of competition,while ensuring profitability,but also payattention to the short-term debt repayment ability of enterprises,the size ofshort-term solvency is directly related to the level of sustainable business ability,isthe core content of measuring the financial situation of enterprises,but also animportant aspect of financial analysis.Based on the analysis of the cloth industry,this paper analyzes the short-term solvency of the enterprise by means of thebehavior example of the city,and calculates and analyzes the changing trend of thefinancial index of the short-term solvency,and forms the five indexes of workingcapital,flow ratio,speed ratio,cash ratio and net cash ratio of operating activities.Then expand the ability to analyze the maturity of the enterprise to repay debt.Secondly,combined with the financial indicators of Haicheng,the relevant datacalculated and compared with the leading level in the same industry,according tothe comparison and analysis of the financial situation of the enterprise,to find outthe problems of the enterprise in the short-term debt repayment process and thereasons for its emergence.Finally,through an effective way to the existingproblems of the enterprise to put forward the corresponding solutions,so as toensure the sustainable development of enterprises,so that the company has its ownplace in the industry.Keywords:textile industry;short-term debt repayment capacity;problems;countermeasures2引言随着社会的不断进步与发展，企业的经营业务与经