Research On Quality Evaluation Of Operational Assets And Promotion Countermeasures Of Wellhope

The implementation of the new accounting standards on January 1st,2007 stipulates new requirements for the operation of enterprises,emphasizing that enterprises should focus on the quality of assets in the process of operation.Assets are important resources of an enterprise,and operating assets are an important part of assets.Its quality represents the management level of an enterprise’s operating assets and plays a pivotal role in the process of enterprise development.Agriculture and animal husbandry has been a key national concern industry since ancient times.China has vast land,complex landforms and climate conditions,which makes it have natural advantages and objective needs in the development of agriculture and animal husbandry.In order to promote the development of agriculture and animal husbandry industry,the research on agriculture and animal husbandry enterprises is essential.Wellhope is a national key agricultural enterprise,which is representative in the industry.Therefore,this thesis selects Wellhope as the target enterprise.Combined with the requirements of the new accounting standards,this thesis selects the operating assets of Wellhope for research and analysis.Firstly,the concept and classification of operating assets are introduced,so as the concept,characteristics and evaluation methods of operating assets quality.Secondly,it introduces the development background and company profile of Wellhope,as well as the company’s asset structure and operating asset status.Then,combined with the daily operation process of the company,14 indicators are selected for research from the four aspects of existence,turnover,profitability and acquisitiveness.The analytic hierarchy process is used to determine the weights and the efficacy coefficient method is used to score,so the total score of operating assets of Wellhope is obtained.Through calculation,from 2016 to 2020,the quality scores of operating assets of Wellhope are 54.76,56.15,56.00,70.95 and 64.56 respectively,and the final five-year average score is 60.48 points,which is at a good level in the agriculture and animal husbandry industry.Through the analysis of the evaluation results,it is found that the operational asset preservation ability of Wellhope is continuously enhanced,the inventory management level is high,and the management level of operational fixed assets is high.However,there are also problems of weak profitability,weak cash ability of core business and high proportion of long aging accounts receivable.According to the analysis results,the thesis finally puts forward some countermeasures and suggestions to enhance profitability,improve the cash ability of core business and reduce the risk of bad debt of accounts receivable.The thesis constructs the quality evaluation system of operating assets and perfects the evaluation steps,which can provide ideas for the quality evaluation of operating assets of other companies.In addition,Wellhope is selected as the research object,hoping to bring some inspiration to other agricultural and animal husbandry enterprises when they evaluate and analyze the quality of operating assets.