1, analysis of operating capacity of all assets
The analysis of all assets operation ability includes: the analysis of all assets output rate; Analysis of the yield of all assets; Analysis of total assets turnover rate.
2. Analysis of the operational capacity of current assets
The analysis of the operational capacity of current assets includes: the analysis of the turnover rate of all current assets; Analysis of prepayment turnover rate of all current assets; Analysis of accelerating effect of current assets turnover: inventory turnover rate analysis; Analysis of accounts receivable turnover rate.
3. Analysis of operating capacity of fixed assets
The analysis of operating capacity of fixed assets includes: the analysis of output rate of fixed assets; Analysis of the rate of return on fixed assets.
Extended data
There are many indicators that reflect the asset operation ability of enterprises. In order to correctly analyze and evaluate the asset operation ability of enterprises, we must first correctly design the index system for evaluating the asset operation ability. The following principles must be followed when designing and selecting indicators to evaluate the operational capacity of assets:
1, the asset operation capability index should reflect the substantive requirements for improving the asset operation capability.
The essence of enterprise's asset operation ability is to produce as many products as possible with as few assets as possible, realize as much sales income as possible and create as much net income as possible.
2, asset operating ability indicators should reflect the characteristics of various assets.
The assets of an enterprise include fixed assets and current assets, both of which have their own characteristics. For fixed assets, we should consider the characteristics of their use value and value separation, and consider them from two aspects in index calculation; For current assets, it should mainly reflect the characteristics of liquidity.
3, asset operation ability indicators should be conducive to evaluation and analysis.
We should try our best to adopt the assessment indicators stipulated in the current system, or indicators that can be calculated and easily analyzed according to the existing accounting data, otherwise, no matter how good the indicators are, they will have no practical significance.