李宁体育用品有限公司营运能力分析及提升策略研究

李宁体育用品有限公司营运能力分析及提升策略研究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。随着企业间的竞争也日益加剧，使得企业想要在激烈的市场竞争中生存和发展，必须要有效地利用企业的各项资源，做好企业营运能力分析，找出企业存在的问题并解决，提升企业营运能力，使企业能够在市场经济大环境下安然发展。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为例，以2016年度至2020年度的财务报告数据为分析对象，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。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，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 ofan enterprise's operational capability analysis determines the amount of capital,providesa reference for the rational use of capital by the enterprise,and helps managers findproblems in the business operation process,so as to establish new Appropriate rules andregulations and strategic policies for enterprise development.With the increasinglyintensified competition among enterprises,if enterprises want to survive and develop inthe fierce market competition,they must effectively use various resources of theenterprise,do a good job in analyzing the operation capacity of the enterprise,find outthe problems existing in the enterprise and solve them,to enhance the operating capacityof the enterprise,so that the enterprise can develop safely in the environment of themarket economy.Li Ning Sporting Goods Co.,Ltd.used to be a well-known company inour country,but with the deterioration of the global environment,the development of LiNing is also facing great changes and challenges.In the face of opportunities,competition,and the needs of consumption upgrades,how should sporting goodsmanufacturers understand themselves?It is worth thinking about the situation ofoperating capacity,and then improving the management level of its own operatingcapacity.This article takes Li Ning Sporting Goods Co.,Ltd.as an example,takes thefinancial report data from 2016 to 2020 as the analysis object,and combines the methodof financial analysis to analyze the inventory turnover rate,accounts receivable turnoverrate,current asset turnover rate,The fixed assets turnover rate,business cycle and totalasset turnover rate and other indicators that reflect the quality of business operationability are analyzed to analyze the operation ability of Li Ning Company.On this basis,the problems existing in the current development process are found and correspondingsolutions are proposed,in order to improve the asset utilization efficiency and overallcompetitiveness of Li Ning Sports through these measures.Key words:operating capacity;accounts receivable turnover;inventory turnover;totalasset turnover目录李宁体育用品有限公司营运能力分析及提升策略研究1摘要。1ABSTRACT2第1章绪论.41.1研究的背景及意义41.1.1选题背景…41.1.2选题意义.61.2国内外研究现状.61.2.1国外研究现状…。1.2.2国内文献综述.713研究方法…。.91.4研究内容….9第2章企业营运能力相关概述.102.1企业营运能力的概念…102.2营运能力分析的作用.….112.3企业营运能力分析的指标…..112.3.1流动资产营运能力的指标122.3.2固定资产营运能力的指标.1223.3总资产营运能力的指标…。12第3章李宁体育用品有限公司