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应收账款是企业资产营运中的一个重要项目,对其妥善地、科学地管理与监测很重要。资产营运即企业在生产经营中利用各项资产以形成产出或销售,实现资本增值的过程,是宏观资源配置和微观经济管理的综合反映,因此资产营运能力是企业财务管理和财务分析的重要目标。图1可以反映出经营效率与资本增值之间的相关关系。经营效率越高——获利能力越强——资本增值越快资产经营状况——相-关-关-系——资本增值程度经营效率越低——获利能力越差——资本增值越慢图1通过营运能力分析,可以衡量企业是否实现了资源的优化配置,挖掘企业提高产出和销售的潜在能力。营运能力分析将资产与损益有机地结合起来,计算并分析企业的资产利用情况和周转速度以揭示企业在配置各种经济资源过程中的效率状况。按照经济学的原理,企业的资产在经营过程中经常发生形态的转换,从而形成资产的运转周期。周期越短,周转速度越快,资产的营运效率就越高。在全部资产中,流动资产特别是其中的应收账款和
Accounts receivable is an important item in the operation of an enterprise’s assets and is important for its proper and scientific management and monitoring. Assets operation, that is, the process by which an enterprise uses its assets in production and operation to form its output or sales to realize its capital appreciation, is a comprehensive reflection of macro-resource allocation and micro-economic management. Therefore, its ability to operate its assets is an important factor in the financial management and financial analysis of enterprises aims. Chart 1 can reflect the correlation between operating efficiency and capital appreciation. The higher the operating efficiency - the stronger the profitability - the faster the capital appreciation Asset Management - Phase - Off - Off - Department - The degree of capital appreciation The lower the operating efficiency - the poorer the profitability - The more capital appreciation Slow Figure 1 Through the analysis of operational capabilities, we can measure whether the company has achieved the optimal allocation of resources and tap the potential of enterprises to increase output and sales. Operational Capability Analysis Assets and profit and loss are organically integrated to calculate and analyze the utilization of assets and turnover rate in order to reveal the efficiency of enterprises in allocating various economic resources. In accordance with the principle of economics, the assets of the enterprise often undergo a morphological transformation in the course of business, thus forming an operational cycle of assets. The shorter the cycle, the faster the turnover and the higher the operational efficiency of the assets. Among all the assets, the current assets, especially the accounts receivable and the receivables therein