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1、.-企业营运能力主要指企业营运资产的效率与效益。企业营运资产的效率主要指资产的周转率或周转速度。企业营运资产的效益通常是指企业的产出额与资产占用额之间的比率。企业营运能力分析就是要通过对反映企业资产营运效率与效益的指标进展计算与分析，评价企业的营运能力，为企业提高经济效益指明方向。因此，营运能力决定着企业的偿债能力和获利能力，营运能力分析是了解企业财务状况稳定与否和获利能力强弱的关键环节。格力电器近三年营运能力分析指标根据格力电器公司2021—2021年的年度报告数据，可以得到以下营运能力计算分析表。2021年2021年
2、 2021年营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初总资产余额133,719,278,987.40156,230,948,479.88161,698,016,315.06期末总资产余额156,230,948,479.88161,698,016,315.06182,369,705,049.35总资产周转次数〔次〕0.9660.6330.64总资产周转天数〔天〕372.671568.72562.5营业收入140,005,393,975.58100
3、,564,453,646.56110,113,101,850.23期初固定资产占有额14,034,138,414.4514,939,279,647.8815,431,813,077.20-.word.zl.-期末固定资产占有额14,939,279,647.8815,431,813,077.2017,681,655,478.06固定资产周转次数〔次〕9.6646.6226.651固定资产周转天数〔天〕37.25254.36454.127营业收入140,005,393,975.58100,564,453,646.56110,
4、113,101,850.23期初流动资产占有额103,749,697,809.77120,143,478,823.10120,949,314,644.95期末流动资产占有额120,143,478,823.10120,949,314,644.95142,910,783,531.64流动资产周转次数〔次〕1.2510.8340.835流动资产周转天数〔天〕287.77431.655431.138营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初应收账款余额
5、1,849,275,342.792,661,347,628.692,879,212,111.93期末应收账款余额2,661,347,628.692,879,212,111.932,960,534,651.37应收账款周转次数〔次〕62.07836.30137.712应收账款周转天数〔天〕5.7999.9179.546营业本钱123,258,979,560.0986,134,609,086.8091,529,379,824.61期初存货余额13,122,730,425.788,599,098,095.979,473,942
6、,712.51-.word.zl.-期末存货余额8,599,098,095.979,473,942,712.519,024,905,239.41本钱根底存货周转次数〔次〕11.3499.5329.896本钱根底存货周转天数〔天〕31.72137.76836.378营业收入140,005,393,975.58100,564,453,646.56113,101,850.23期初存货余额13,122,730,425.788,599,098,095.979,473,942,712.51期末存货余额8,599,098,095.97
7、9,473,942,712.519,024,905,239.41收入根底存货周转次数〔次〕12.89111.129 11.905收入根底存货周转天数〔天〕27.92632.34830.239营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初营运资金占用额7,241,308,607.6011,754,956,734.778,324,133,667.19期末营运资金占用额11,754,956,734.778,324,133,667.1916,034,503
8、,792.91营运资金周转次数〔次〕14.7410.0179.041营运资金周转天数〔天〕24.42335.93939.819应收账款周转天数 5.7999.9179.546存货周转天数31.72137.76836.378营业周期37.5247.68545.924〔一〕总资产周转率分析 -.word.zl.-总资产周
