企业纵向规模与成本优势的研究

发布时间：2018-06-14 11:31

本文选题：企业纵向规模 + 成本优势　；参考：《西北大学》2013年硕士论文

【摘要】：成本优势是企业获取竞争优势的主要途径之一,也是企业创造价值的源泉,因此,成本优势直接影响企业的战略选择和生产经营决策。企业内部生产环节的复杂往往影响成本优势的取得和成本管理的效率。经济全球化后,许多企业纷纷走上了多元化的道路,却相继出现了分拆、业务外包或资产剥离等活动,进而采取“归核化”战略。本文在企业纵向规模、成本优势概念提出的理论基础上,探讨企业纵向规模与成本优势关系的问题。对于企业纵向规模问题研究的学者较少,经济学家基于经济效率角度提出“企业纵向规模不经济”的理论猜想。前人主要从产业组织理论、交易费用理论、代理理论、企业能力理论等角度研究了纵向规模扩张的一系列动机和企业纵向规模收缩的趋势,从多元化经营绩效、纵向一体化绩效等实证研究证实了理论假说的真实性。经济学家主要关注的是企业边界或企业纵向规模的确定,或从不同的角度分析纵向一体化的动机问题,管理学家主要关注的是如何从企业内部取得成本优势,但并没有学者对企业纵向规模如何影响成本优势的问题进行研究。本文立足于会计学领域,结合已有的研究成果,利用成本管理、管理会计等相关理论知识,阐述了企业纵向规模扩张削弱成本优势的原因和具体体现,从理论分析和解释途径上实现了突破。在前人对企业纵向规模和企业绩效评价方法研究的基础上,本文探讨了企业纵向规模与成本优势的评价方法,利用财务报表信息对企业纵向规模进行具体量化,引入平衡计分卡的指标体系对成本优势进行综合的评价,并从政府层面和企业层面提出收缩企业纵向规模改善企业绩效的相关建议措施,从而实现企业成本优势和持续获利能力。
[Abstract]:Cost advantage is one of the main ways for enterprises to obtain competitive advantage, and it is also the source of value creation. Therefore, cost advantage directly affects the strategic choice and production and management decisions of enterprises. The complexity of internal production often affects the cost advantage and the efficiency of cost management. After the economic globalization, many enterprises have taken the road of diversification, but successively appeared the activities such as splitting, outsourcing or divestiture, and then adopted the strategy of "refocusing". Based on the theory of the concept of enterprise vertical scale and cost advantage, this paper discusses the relationship between enterprise vertical scale and cost advantage. There are few scholars studying the vertical scale of enterprises, and economists put forward the theoretical conjecture of "diseconomy of vertical scale of enterprises" based on the angle of economic efficiency. From the angles of industrial organization theory, transaction cost theory, agency theory and enterprise capability theory, the predecessors mainly studied a series of motives of vertical scale expansion and the trend of vertical scale contraction of enterprises. Empirical studies such as the performance of vertical integration confirm the validity of the theoretical hypothesis. Economists are mainly concerned with the determination of enterprise boundaries or vertical scale of enterprises, or analyze the motivation of vertical integration from different angles. Management experts are mainly concerned with how to obtain cost advantages from within enterprises. However, there is no research on how vertical scale affects cost advantage. Based on the accounting field, combined with the existing research results, using the cost management, management accounting and other related theoretical knowledge, this paper expounds the reasons and concrete embodiment of the vertical scale expansion of enterprises to weaken the cost advantage. The breakthrough is realized through theoretical analysis and explanation. On the basis of the previous research on the vertical scale of enterprise and the evaluation method of enterprise performance, this paper discusses the evaluation method of vertical scale and cost advantage of enterprise, and quantifies the vertical scale of enterprise by using the information of financial statement. The index system of balanced scorecard is introduced to evaluate the cost advantage synthetically, and some suggestions are put forward from the government level and the enterprise level to reduce the vertical scale of the enterprise to improve the enterprise performance. In order to achieve cost advantages and sustainable profitability.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F272

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