李宁体育用品有限公司概况及营运能力分析

摘要营运管理是资金管理的重要组成部分，企业营运能力分析的强弱决定了资金的多少，为企业合理利用资金提供了参考依据，有助于管理者发现企业经营过程中的问题，从而建立新的合适企业发展的规章制度、战略政策。李宁体育用品有限公司曾是我国家喻户晓的一家公司，但随着全球大环境的恶化，李宁的发展也面临巨大变化与挑战，面对机遇和竞争、消费升级的需求，体育用品厂商该如何认识自身营运能力的情况，进而提升自身营运能力管理水平值得思考。本文以李宁体育用品有限公司1为例，以李宁体育2016-2020年期间的财务报数据为基础，结合财务分析的方法，通过分析企业的存货周转率、应收账款周转率、流动资产周转率、固定资产周转率、营业周期和总资产周转率等反映企业营运能力好坏的指标对李宁公司的营运能力进行分析，发现李宁体育营运能力管理存在的问题包括总资产投资弱化了企业投资效率，货币资金使用效率低，负债结构不合理以及资产利用效率低。在此基础上发现目前发展过程中存在的问题并提出相应的解决对策，包括优化投资结构、寻找新的经济增长点，确定合理的营运资金持有量，优化负债结构、拓宽筹资渠道，优化资本结构、加速资产流转速度。以期通过这些措施提升李宁体育的资产使用效率和整体竞争力。关键词：营运能力：应收账款周转率：存货周转率：总资产周转率AbstractOperation management is an important part of capital management.The strength of an enterprise'soperational capability analysis determines the amount of capital,provides a reference for the rationaluse of capital by the enterprise,and helps managers find problems in the business operation process,soas to establish new Appropriate rules and regulations and strategic policies for enterprise development.Li Ning Sporting Goods Co.,Ltd.used to be a well-known company in our country,but with thedeterioration of the global environment,Li Ning's development is also facing great changes andchallenges.In the face of opportunities,competition,and the needs of consumption upgrades,howshould sporting goods manufacturers understand themselves?It is worth thinking about the situation ofoperating capacity,and then improving the management level of its own operating capacity.This article takes Li Ning Sports Goods Co.,Ltd.as an example,based on the financial report dataof Li Ning Sports from 2016 to 2020,combined with the method of financial analysis,by analyzing theinventory turnover rate,accounts receivable turnover rate,and current asset turnover rate of thecompany fixed asset turnover rate,business cycle and total asset turnover rate and other indicators thatreflect the quality of the company's operating ability,analyze the operating ability of Li Ning Company,and find that the problems existing in the management of Li Ning's sports operating ability include thatthe total asset investment weakens the investment efficiency of the enterprise.The use of monetaryfunds is inefficient,the structure of liabilities is unreasonable,and the efficiency of asset utilization islow.On this basis,find the problems existing in the current development process and proposecorresponding solutions,including optimizing investment structure,finding new economic growthpoints,determining reasonable working capital holdings,optimizing liability structure,broadeningfinancing channels,and optimizing capital structure,and accelerate the speed of asset circulation.Inorder to improve the asset utilization efficiency and overall competitiveness of Li Ning Sports throughthese measures.Key words:operating capacity;accounts receivable turnover;inventory turnover;totalasset turnover2目录1绪论.…1.1研究的背景及意义..1.1.1选题背景...1.1.2选题意义..21.2国内外研究现状..21.2.1国外研究现状...1.2.2国内文献综述....31.3研究方法.......。。。。。41.4研究内容......2企业营运能力相关概述.....52.1企业营运能力的概念...52.2营运能力分析的作用....52