产能过剩的管理会计解读及启示
发布时间：2018-09-13 15:13
【摘要】：从管理会计的角度来解释我国经济运行中产能过剩问题的成因,指出重资产行业由于高固定成本的存在需要规模扩张才能取得竞争优势,同时由于充分竞争导致了囚徒困境,最终导致了充分竞争的重资产行业产能过剩的结果。由于竞争者之间的互相博弈,需要经过较长时间直至部分竞争者由于现金流断裂退出行业,慢慢恢复到市场供需平衡,才会彻底解决产能过剩的问题。从我国产能过剩的周期中,企业应当吸取教训,学会用动态的眼光进行扩张决策,并通过建立其他竞争者无法模仿的核心竞争力,以期经得起周期性的产能过剩问题的考验。
[Abstract]:From the point of view of management accounting, this paper explains the causes of overcapacity in the economic operation of our country, and points out that the heavy assets industry needs the expansion of scale to obtain the competitive advantage due to the existence of high fixed cost, and at the same time, due to the sufficient competition, it leads to the prisoner's dilemma. Eventually led to the full competition of heavy assets industry overcapacity results. Due to the mutual game between competitors, it takes a long time until some competitors withdraw from the industry due to cash flow breakage, and gradually restore to the balance of market supply and demand, which will solve the problem of overcapacity completely. From the period of overcapacity in our country, enterprises should learn from the lessons, learn to make expansion decisions with dynamic vision, and establish core competitiveness that other competitors can not imitate, in order to withstand the test of periodic overcapacity.
【作者单位】： 上海国家会计学院;
【分类号】：F234.3
本文编号：2241543
[Abstract]:From the point of view of management accounting, this paper explains the causes of overcapacity in the economic operation of our country, and points out that the heavy assets industry needs the expansion of scale to obtain the competitive advantage due to the existence of high fixed cost, and at the same time, due to the sufficient competition, it leads to the prisoner's dilemma. Eventually led to the full competition of heavy assets industry overcapacity results. Due to the mutual game between competitors, it takes a long time until some competitors withdraw from the industry due to cash flow breakage, and gradually restore to the balance of market supply and demand, which will solve the problem of overcapacity completely. From the period of overcapacity in our country, enterprises should learn from the lessons, learn to make expansion decisions with dynamic vision, and establish core competitiveness that other competitors can not imitate, in order to withstand the test of periodic overcapacity.
【作者单位】： 上海国家会计学院;
【分类号】：F234.3
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