The analysis of operating ability is one of the four indexes of financial statement analysis in China, and the operating ability of an enterprise affects the solvency and profitability of an enterprise to a certain extent. So the study of operation ability has become an important financial activity in the daily operation and management of an enterprise. The operating ability is a kind of ability that the enterprise obtains the profit through its own resources, thus realizes the social value. In essence, an enterprise uses limited resources to produce the most products and realize the most income in the shortest time. Only then can the profit of the enterprise be maximized.
In this paper, the combination of theory and case is adopted, and Yunnan Tin Industry Co., Ltd., which is the giant of tin industry in China, is selected as the research object for analysis. On the one hand, Yunnan Tin Co., Ltd., as an industry leader, can see the development status of an industry by analyzing and studying it. On the other hand, at present, most enterprises in our country still lack the analysis of operating ability. Yunnan Tin Co., Ltd.'s long history and huge innovative talents make the enterprise have great research value. So in this paper, first of all, the related concepts and measurement indicators of operational capacity are introduced, and then the following is the introduction of the relevant concepts and measurement indicators of operational capacity. This paper expounds the basic situation of Yunnan Tin Co., Ltd., compares and analyzes the relevant indexes in the past five years, further reveals the problems existing in the operating capital of the enterprise, and finally gives some suggestions and countermeasures for the existing problems of the enterprise. This paper puts forward some guiding opinions on the development of enterprises, and hopes that this article can play a certain reference role in improving the operating ability of enterprises and help enterprises to maximize their income.
Key words: operational capacity; indicator analysis; case analysis
