摘要为了在经济全球化的商业市场上不断发展，企业与企业之间的竞争变得越来越激烈。如果一个企业能够在激烈的国内和国际市场上经营并继续发展，它就必须采取有效的方法，通过系统地分析企业的经营能力来利用经济和社会市场的各种资源。提高生产能力，加强企业竞争力，促进企业长期发展十分重要。通过经营管理能力指标为分析基础，通过总资产、流动资产、固定资产、存货和应收账款的周转率等运营能力指数，这样使客户更清楚地表明公司资产状况和当前形势的不同资源配置,使得企业加快以改善资源配置,，并结合大族激光技术产业集团有限公司的实际经营状况进行分析和研究，发现企业通过分析提出了合理的建议，评估其运营能力的合理性。在分析的基础上，对公司的营运能力提出合理的建议。通过分析公司的生产和经营能力，不但可以让我们了解企业在经济活动的价值创造水平，而且可以进一步了解来源于经济活动的价值以及在经济活动中的最终受益的主体。关键词：营运能力周转率资源配置AbstractInordertodevelopcontinuouslyinthebusinessmarketofeconomicglobalization,thecompetitionbetweenenterprisesbecomesmoreandmorefierce.Ifanenterpriseisabletooperateandcontinuetodevelopinthefiercedomesticandinternationalmarkets,itmustadopteffectivemethodstoutilizethevariousresourcesoftheeconomicandsocialmarketthroughasystematicanalysisofitsoperatingcapacity.Itisveryimportanttoimprovetheproductioncapacity,strengthenthecompetitivenessofenterprisesandpromotethelong-termdevelopmentofenterprises.Throughmanagementabilityindexasthefoundationofanalysis,bytotalassets,currentassets,fixedassets,inventoryandaccountsreceivableturnovercapacityindex,sothatmakecustomersmoremadeitclearthatthecompany'sassetsandthecurrentsituationofdifferentallocationofresources,makeenterprisestospeedupinordertoimprovetheallocationofresources,andfamilyandcombininglasertechnologyindustrygroupco.,LTD.Theactualoperatingconditionsofanalysisandresearch,foundthatenterprisesbasedontheanalysisputforwardreasonableSuggestions,toassesstherationalityofitscapacity.Onthebasisofanalysis,putforwardreasonableSuggestionstothecompany'soperatingcapacity.Byanalyzingtheproductionandoperationcapacityofthecompany,wecannotonlyunderstandthevaluecreationleveloftheenterpriseintheeconomicactivities,butalsofurtherunderstandthevaluederivedfromtheeconomicactivitiesandthefinalbeneficiariesintheeconomicactivities.Keywords:OperationalcapacityTurnoverrateResourceallocation目录TOC\o"1-3"\h\uHYPERLINK\l_Toc17646一、引言PAGEREF_Toc176461HYPERLINK\l_Toc23374二、营运能力分析的意义PAGEREF_Toc233741HYPERLINK\l_Toc30277