SG信息研发投入对经营绩效的影响研究

发布时间：2018-03-26 06:03

本文选题：研发投入　切入点：经营绩效　出处：《天津商业大学》2017年硕士论文

【摘要】：研发活动是企业发展的源泉,是保持企业核心竞争力的动力,是促进企业绩效的重要力量,其作用于企业经营的各个方面。而研发投入贯穿于研发活动的始终,研发投入的利用和开发,研发活动产生的新产品、新工艺和新技术是提升企业绩效的重要资源,由此可见,研究研发投入对经营绩效的影响有深远的意义。本文选取SG信息为研究对象,其作为信息技术企业的典型代表之一,具有一定的代表性和说服力。本文的研究重点是研发投入对经营绩效的影响,结合案例企业与信息行业数据进行对比分析,并重点评价企业盈利能力以及无形资产在研发投入的影响下的变化情况。在评价中将以主营业务收入、营业成本率、销售利润率和净资产收益率等为主要评价指标。从分析中发现问题,并针对问题提出解决对策。通过案例研究发现:(1)SG信息的研发资金很大一部分来自国家财政拨款,科研经费存在可持续性风险;(2)企业利润较为依赖政府补助,企业应明确政府补助是一个辅助性工具,通过政府补助来加快企业的自主创新进程;(3)虽然研发投入能快速提升主营业务收入,但是由于企业的营业成本上升,期间费用使用效率不高、无形资产比重处于低水平,导致了企业的研发投入没能收获理想的效益。因此,企业要加强与科研院校的合作,在增加研发投入的同时,更要注重员工素质的提高,科学管理成本费用,尤其是研发费用,更加有效地利用政府补助,加快自主研发进程,拓宽研发经费的来源渠道,这样才能保持核心竞争力,提升企业的经营效益。
[Abstract]:R & D activities are the source of enterprise development, the motive force to maintain the core competitiveness of the enterprise, the important force to promote enterprise performance, and play an important role in all aspects of enterprise management. The use and development of R & D investment, new products, new processes and new technologies generated by R & D activities are important resources for improving enterprise performance. It is of great significance to study the impact of R & D investment on business performance. In this paper, SG information is selected as the research object, which is one of the typical representatives of information technology enterprises. The research focus of this paper is the impact of R & D investment on business performance, combining with the case of enterprise and information industry data for comparative analysis, It also focuses on evaluating the changes of the enterprise's profitability and intangible assets under the influence of R & D input. In the evaluation, the main business income, operating cost ratio, The profit rate of sales and the rate of return on net assets are the main evaluation indexes. The problems are found out from the analysis, and the countermeasures are put forward. Through the case study, it is found that a large part of the R & D funds for the information of: 1 / 1 / SG comes from the state financial allocation. There is a sustainability risk in scientific research funds. (2) the profits of enterprises depend on government subsidies. Enterprises should make it clear that government subsidies are an auxiliary tool. Although R & D investment can quickly increase the income of the main business, but due to the rising operating costs of the enterprises, the use of expenses during the period is not high, and the proportion of intangible assets is at a low level. As a result, the enterprise's R & D investment has failed to reap the desired benefits. Therefore, enterprises should strengthen cooperation with scientific research institutions, increase R & D investment, and pay more attention to the improvement of staff quality, scientific management costs, especially R & D costs. Only by making more effective use of government subsidies, speeding up the process of independent R & D and widening the sources of R & D funds, can we maintain the core competitiveness and enhance the operating efficiency of enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F273.1;F49

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