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财管学习笔记(三)营运能力比率

  • 2026-02-06 08:21:33
财管学习笔记(三)营运能力比率

1、衡量营运能力的财务比率

营运能力比率是衡量资产管理效率的指标。
XX资产周转次数=营业收入/XX资产  （周转次数也叫周转率）
根据题目的要求判断分母是否要取平均数。
周转次数越快，周转天数越少，管理资产的效率越高，赚钱的速度越快，对于流动资产而言就是流动性越好。

2、应收账款的周转次数=营业收入/应收账款

营业收入（理论是赊销额）
应收账款（包括应收票据，是没有扣除坏账准备的金额，可靠性受季节性、偶然性、人为因素影响）

3、存货周转次数

存货的周转额：
a、营业收入 ：
  1. 短期偿债能力分析
  2. 总资产的周转分析（与其他资产口径保持一致）
b、营业成本：评价存货的管理业绩

4、总资产周转次数

总资产周转天数=Σ各项资产周转天数
各项资产周转次数之和并不等于总资产的周转次数
总资产收入比=Σ各项资产与收入比
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  1. CONNECT:[ UseTime:0.000918s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001480s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000573s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000682s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001370s ]
  6. SELECT * FROM `set` [ RunTime:0.000502s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001550s ]
  8. SELECT * FROM `article` WHERE `id` = 464501 LIMIT 1 [ RunTime:0.000821s ]
  9. UPDATE `article` SET `lasttime` = 1770340262 WHERE `id` = 464501 [ RunTime:0.007334s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000507s ]
  11. SELECT * FROM `article` WHERE `id` < 464501 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001068s ]
  12. SELECT * FROM `article` WHERE `id` > 464501 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.001104s ]
  13. SELECT * FROM `article` WHERE `id` < 464501 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.005605s ]
  14. SELECT * FROM `article` WHERE `id` < 464501 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.015053s ]
  15. SELECT * FROM `article` WHERE `id` < 464501 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.012311s ]
0.196155s