摘  要：随着市场经济的不断发展和经济全球化的加快，酒店业作为一个较传统的重要服务行业之一，要想在激烈的行业竞争中获得优胜，就需要合理有效地利用酒店的各项经济及财务数据资源，认真的做好财务营运能力的分析工作。这对加强酒店的营运能力和增强酒店的行业竞争力有着非常重要的意义。本文把酒店的营运能力指标当做理论依据，通过对应收账款周转率、固定资产周转率、总资产周转率等指标的分析，揭示酒店资源的配置情况，了解酒店的资金周转情况。以东海嘉臣大酒店实际的经营现状为例，使用财务分析中的营运能力分析，发现营运过程中所存在的问题，并对此提出解决酒店营运能力问题的措施。希望能对国内的星级酒店以及中小酒店的持续经营有一定的借鉴。53719

毕业论文关键词：嘉臣大酒店 ，营运能力，财务分析，周转率

Abstract：With the development of market economy and the quickening of economic globalization,the hotel industry is one of the important traditional service industry.To get better  in the fierce industry competition,the hotel requires reasonable and effective use of the hotel all kinds of economic and financial data resources, it also need to do a good job of hotel operation ability analysis work conscientiously.It was of important significances to strengthen the hotel operating ability and strengthen the competitive power of the hotel industry .In this paper,it takes the hotel's operation ability index as theoretical basis.Through the analysis of the accounts receivable turnover rate, turnover rate of fixed assets, total assets turnover rate index, it reveals the configuration of the resources of the hotel and we can understand the hotel's cash flow situation.This paper take the Donghai jiachen hotel’operating situation as an example, uses the operation ability of financial analysis to find the problems in the process of operation, then it puts forward the measures to solve the problem of hotel operating capacity. It can give a model to the star hotel and medium-sized hotel’going concern.

Key words: Jiachen hotel , operating capacity , financial analysis, turnover rate 

 目 录

1  引言 4

2  概述 4

2.1  营运能力分析概念及内容 4

2.2  酒店进行营运能力分析的作用 5

2.3  营运能力分析的方法 5

2.4  营运能力分析指标 6

3  嘉臣大酒店的营运能力分析 7

3.1  应收账款周转率分析 7

3.2  固定资产周转率分析 8

3.3  总资产周转率分析 8

4  嘉臣大酒店在营运过程中存在的问题及原因 9

4.1  应收账款居高不下 9

4.2  采购体系的不健全 9

4.3  营业收入不乐观 9

4.4  固定资产管理比较薄弱 10

5  对嘉臣大酒店营运管理的对策 10

5.1  加强酒店应收账款的管理 10

5.2  建立合理的采购体系 11

5.3  提高酒店的营业收入 11

5.4  加强固定资产的管理