Second, the actual composition of enterprise management power has formed a four-element structure: organizational structure+organizational communication power+organizational science and technology power+organizational knowledge power. Three. Project specific indicators 1. Profitability, total capital utilization rate, sales profit rate, profit and loss analysis point ratio, total capital turnover rate, liquidity turnover rate. 2. Market position, market share, product sales rate, resource ordering rate and capital sales rate. 3 productivity and technical level per capita net output value, net output value of pure labor, output rate of fixed assets, new product rate and product life cycle. 4. The price level is the same as the industry price level, price fluctuation range and price strategy adaptability. 5. Personnel capacity: the age, knowledge structure, technical level and quality of the operators. 6. Comparison between strategic objectives and planned completion rate, and comparison between planned completion rate and planned completion rate year by year. 7. The product cost level is equivalent to that of comparable products and similar products. 8. The improvement rate of management level is 10,000 yuan, the growth rate of sales, the growth rate of total capital profit and the growth rate of net assets. 9. Quality control, improvement of quality assurance system, quality management organization and complaint rate of quality problems. Corporate reputation, product reputation, financial credit and consumer response.
Question 2: What does the operational capability of assets mean? Hello, classmate, I'm glad to answer your question!
Operational capacity refers to the operational capacity of an enterprise, that is, the ability of an enterprise to make profits by using various assets. The financial analysis ratio of enterprise's operating ability includes: inventory turnover, accounts receivable turnover, business cycle, current assets turnover and total assets turnover.
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Question 3: What is the operational capability of Taobao sellers? Five cents. What do you sell?
Question 4: What does the index management ability of Taobao Seller Center mean? 5 points management ability refers to the unit price of sales customers and promotion, which can be improved by increasing sales volume and promotion expenses.
Question 5: What does the shopkeeper management ability of Taobao Seller Center mean? How to improve management ability refers to the unit price of sales volume and promotion. As long as we increase sales and promotion expenses, we can improve.
Question 6: Brief introduction of enterprise management ability. The strength of enterprise quality is embodied in the management ability of the enterprise. Enterprise management ability is a systematic concept. It includes the internal and external conditions of the enterprise itself and its development, including the decision-making ability of business strategy and plan, and the sum of the organization and management ability of various activities of the enterprise. Therefore, it is impossible to comprehensively evaluate the level of business ability with only one unilateral indicator. Therefore, experts pointed out that it is necessary to establish an index system that can comprehensively evaluate the business ability of enterprises. The purpose of operational capacity evaluation is to analyze the effectiveness of economic benefits created by operational capacity in detail, and provide basis for comparison, demonstration and seeking ways to improve different operational capacities. The actual composition of enterprise management power forms a four-element structure: organizational structure power+organizational communication power+organizational science and technology power+organizational knowledge power.
Question 7: What is the difference between operational efficiency and operational capacity? What are the differences and connections between efficiency and effectiveness in management science?
A: Efficiency means getting as much output as possible with as little input as possible. Efficiency usually means doing things correctly, that is, not wasting resources. But efficiency alone is not enough, and management should also pay attention to the effect, that is, to complete activities in order to achieve organizational goals. Effect usually refers to doing the right thing, that is, the work and activities are helpful for the organization to achieve its goals. Obviously, efficiency is about the way of doing things, and the effect involves the result. Or achieve organizational goals. Therefore, management authorities should not only focus on achieving and achieving organizational goals, that is, focusing on results, but also complete organizational work as efficiently as possible. In a successful organization, high efficiency and high efficiency complement each other, while poor management is usually inefficient and ineffective, or effective but inefficient.
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Question 8: What is operational capability and how to analyze it? Operational capacity refers to the operational capacity of an enterprise, that is, the ability of an enterprise to make profits by using various assets. The financial analysis ratio of enterprise's operating ability includes: inventory turnover, accounts receivable turnover, business cycle, current assets turnover and total assets turnover.
analyse
Operational capacity analysis includes current assets turnover analysis, fixed assets turnover analysis and total assets turnover analysis.
Analysis of turnover rate of current assets
The indicators reflecting the turnover rate of current assets mainly include accounts receivable turnover rate, inventory turnover rate and current assets turnover rate.
1) accounts receivable turnover rate
The turnover rate of accounts receivable is an index reflecting the turnover rate of accounts receivable, and it is the ratio of net income from credit sales to the average balance of accounts receivable in a certain period. There are two forms of accounts receivable turnover. One is the turnover times of accounts receivable in a certain period of time (usually one year), and the other is the turnover days of accounts receivable, which is the so-called accounts receivable aging.
The more accounts receivable turnover times in a certain period, the faster accounts receivable recovery and the higher enterprise management efficiency. This not only helps enterprises to recover loans in time, reduce or avoid the possibility of bad debt losses, but also helps to improve the liquidity of enterprise assets and the repayment ability of short-term debts.
2) Inventory turnover rate
Inventory turnover rate is the ratio of the cost of goods sold to the average inventory balance in a certain period. It is an index that reflects the sales ability and liquidity of current assets of enterprises, and it is also a comprehensive index to measure the efficiency of inventory operation in all aspects of production and operation of enterprises.
Generally speaking, the higher the inventory turnover rate, the better. In the case of a certain average inventory level, the higher the inventory turnover rate, the better. In the case of a certain average inventory level, the higher the inventory turnover rate, indicating that the cost of selling goods increases, the number of products sold increases, and the sales ability of enterprises is strengthened. On the other hand, the sales ability is not strong. In order to expand product sales and enhance sales ability, enterprises must coordinate and link the purchase of raw materials, investment in production, product sales and cash recovery. Therefore, the inventory turnover rate can not only reflect the sales ability of an enterprise, but also be used to measure the working level of all parties concerned in the production and operation of an enterprise in using and managing inventory.
The inventory turnover rate can also measure whether the inventory is properly stored and whether it can ensure the uninterrupted production and orderly sales of products. Inventory should not be kept too little, resulting in production interruption or tight sales; Can't store too much to form a dull and backlog. The inventory turnover rate also reflects the reasonable deposit and loan structure and qualified quality. Because only a reasonable structure can ensure the normal and smooth progress of production and sales tasks; Only qualified quality can effectively flow and improve inventory turnover rate. Inventory is the most important part of current assets, often reaching more than half of the total current assets. Therefore, the quality and liquidity of inventory have a decisive impact on the liquidity ratio of enterprises, which in turn affects the short-term solvency of enterprises. These important functions of inventory turnover rate make it an important financial ratio to comprehensively evaluate the operating ability of enterprises.
3) Turnover rate of current assets
The turnover rate of current assets is an index reflecting the turnover rate of current assets of enterprises. It is the ratio of the average occupancy of current assets to the turnover rate of current assets in a certain period.
In a certain period, the more turnover times of current assets, the more turnover times completed with the same current assets, the better the utilization effect of current assets. When the turnover rate of current assets is expressed in days of turnover, the fewer days of turnover, the shorter the time that current assets go through various stages of production and sales, the faster the turnover will be. The improvement of any link in production and operation will be reflected in the shortening of turnover days. The turnover rate of current assets expressed in days can directly reflect the improvement of production and operation. It is convenient to compare the turnover rate of current assets in different periods and is widely used.
Analysis of fixed assets turnover rate
The turnover rate of fixed assets refers to the ratio of annual net sales income to average net fixed assets. It is an index that reflects the turnover rate of fixed assets of enterprises and thus measures the utilization efficiency of fixed assets.
High turnover rate of fixed assets; It shows that the fixed assets of enterprises have been fully utilized, and it also shows that the investment in fixed assets of enterprises is appropriate ... >>
Question 9: The importance of operational capability The research on the operational capability of real enterprises is actually the research on the efficiency of enterprise's asset management. This ability is first manifested in the turnover rate of various assets and the contribution of turnover; Secondly, through this contribution, it has a fundamental impact on the realization of value-added goals. In this sense, the operational capacity determines the solvency and profitability of the enterprise, which is the core of the whole financial analysis. Therefore, the establishment and implementation of scientific, reasonable and effective evaluation index of enterprise management ability will help to correctly guide enterprise management behavior, help enterprises find the management gap and root causes, promote enterprises to strengthen asset management, improve economic benefits, and provide basis for the national macroeconomic policy system and the decision-making of investors and related stakeholders.
Question 10: What are the indicators reflecting the operational capability of enterprises? A: Operational capability reflects the efficiency and profit of enterprise asset management. Enterprises with strong operational ability contribute to the growth of profitability, thus ensuring that enterprises have good solvency. There are five indicators to measure the operational capacity of an enterprise: total assets turnover, current assets turnover, fixed assets turnover, accounts receivable turnover and inventory turnover.
The turnover rate of total assets is an important index to comprehensively evaluate the management quality and utilization efficiency of all assets of enterprises. The calculation formula is: total assets turnover rate (%) = net sales (business) ÷ average total assets × 100%. The turnover rate of total assets reflects the net sales income created by unit assets of an enterprise, the turnover rate of all assets from input to output in a certain period, and the management quality and utilization efficiency of all assets of an enterprise. Generally speaking, the higher the total asset turnover rate, the better the asset management, the more sales revenue, the higher the asset utilization efficiency and the faster the turnover rate.
The turnover rate of current assets reflects the turnover rate of current assets of enterprises, that is, the profitability of current assets. The calculation formula is: turnover rate of current assets (%) = net sales (business) income ÷ average total current assets × 100%. The higher the turnover rate, the higher the income generated by current assets, the higher the realized value and the stronger the profitability of enterprises. Generally speaking, the high turnover rate of current assets shows that enterprises have made three great achievements in the utilization of assets: reasonable holding of monetary funds, rapid recovery of accounts receivable and rapid turnover of inventory.
The turnover rate of fixed assets is an index used to reflect the utilization efficiency of fixed assets, and its calculation formula is: turnover rate of fixed assets (%) = net sales (business) income ÷ average total fixed assets × 100%. In order to improve the turnover rate of fixed assets, enterprises should strengthen the management of fixed assets, so that the investment scale of fixed assets is appropriate and the structure is reasonable. Excessive scale, resulting in idle equipment, waste of assets, and decline in the efficiency of fixed assets; The scale is too small, the production capacity is small, and it is impossible to form scale benefits. The structure of fixed assets should be reasonable, that is, the productive fixed assets and unproductive fixed assets of an enterprise should maintain an appropriate proportion, that is, all productive fixed assets should be put into use, run at full capacity, fully meet the needs of production and operation, and unproductive fixed assets should be able to truly undertake the responsibility of service.
The turnover rate of accounts receivable reflects the realization speed of accounts receivable and the management efficiency of enterprises. It is a supplementary explanation to the turnover rate of current assets, and its calculation formula is: accounts receivable turnover rate (%) = net sales (business) income ÷ average balance of accounts receivable × 100%. Average collection period (days) =360 days ÷ average collection period. The high turnover rate indicates that the enterprise collects accounts quickly and has a short age, which can reduce the collection cost and bad debt loss, thus relatively increasing the investment income of the enterprise's current assets. High turnover rate is not conducive to enterprises to expand sales and improve product market share.
Inventory turnover rate is a supplementary explanation to the turnover rate of current assets, and it is a comprehensive index to evaluate the operating conditions of enterprises from obtaining inventory, putting into production to sales recovery. Calculation formula: inventory turnover rate (%) = cost of sales ÷ average inventory × 100%. Inventory turnover days (days) =360 days ÷ inventory turnover rate. Generally speaking, the higher the inventory turnover rate, the smaller the risk of inventory backlog and the higher the efficiency of capital use. On the contrary, the low inventory turnover rate indicates that there are many problems in inventory management.