高端白酒上市公司营运能力分析

Analysis on the Operational Capability of Listed High-end Liquor Companies

选取部分高端白酒知名上市公司为例,从营运能力视角入手,通过使用总资产周转率、商业债权周转率、存货周转率以及固定资产周转率对高端白酒上市公司近五年年报数据进行分析,揭示白酒上市公司在资产营运、管理方面存在的问题,提出相应的解决对策,合理优化公司资产配置,以期提高公司对资产管理的水平,提高公司资产的使用效率,改善资产结构,增强公司的营运能力。

Some well-known listed high-end liquor companies were selected as examples.From the perspective of operating capability,the annual report data of listed high-end liquor companies in the past five years were analyzed by using rates of total asset turnover,commercial debt turnover,inventory turnover,and fixed asset turnover.The problems in the asset operation and management of listed liquor companies were revealed and corresponding solutions were proposed.The company's asset allocation was rationally optimized to improve the company's asset management level,to make a better use of the company's asset,to improve the asset structure,and to enhance the company's operating capacity.