A公司研发投入与销售费用影响下的企业绩效案例分析

发布时间：2018-03-06 22:12

本文选题：研发投入　切入点：销售费用　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：面对当今多元化的经济环境，研发和营销作为企业快速成长的驱动力越来越被管理者重视。研发创造价值，营销传递价值，企业要获得持久的竞争优势，必须重视营销与研发的整合。因此，研究研发投入与销售费用与企业绩效的关系具有深刻的意义。本文选取A公司作为研究对象，研究了研发投入与销售费用对其企业绩效的影响。A公司是生物疫苗制造上市公司，建成了较为完整的产业链，形成了“研发实力”与“营销能力”并驾齐驱的企业核心竞争力，但是近年来企业财务绩效呈下降趋势，研发投入与销售费用投入却不断增长，其原因值得深入探讨。本文第一章阐述了研究背景和研究意义，并对研发投入、销售费用和企业绩效分别进行了界定，在阐述前人研究理论和研究成果的基础上确定研究方法和研究内容。第二章案例介绍首先描述了A公司的基本背景及企业绩效概况。然后通过各项指标的对比得知，A公司的绝大多数绩效指标呈下降趋势，与研发投入及销售费用指标的上升趋势形成鲜明的对比。因此，，本文提出问题：对于A公司而言，研发投入与销售费用对企业绩效产生了怎样的影响？第三章分别从研发投入、销售费用及其共同作用的角度对上述问题进行了深入分析及原因探讨。研究发现，A公司研发投入强度不足，项目进度未达预期，研发成果产出不明显，销售费用强度过高，自主研发产品市场份额下滑，导致了绩效下滑。通过上述分析，本文的得出研究结论：第一，虽然A公司的研发投入总额和研发投入强度都呈增长趋势，但与国内外同行业企业相比还有差距。第二，A公司的销售费用投入水平较大并呈上升趋势，高于同行业企业水平，为财务绩效的提升造成了负担。第三，作为研发投入与销售费用的结晶，自主研发产品的毛利率水平高，公司的盈利能力大幅提高，改变了企业的盈利结构，使其销售净利润高于行业平均水平。因此，本文总结了案例对于A公司的启示，既要合理管理研发资金及进度，也要控制销售费用，使研发和销售真正成为核心竞争力。同时对同行业企业也具有借鉴意义，既要提升产品的科技含量，也要避免“重营销，轻研发”的现象出现。
[Abstract]:In the face of the diversified economic environment, R & D and marketing, as the driving force for the rapid growth of enterprises, have been paid more and more attention to by managers. Therefore, it is of great significance to study the relationship between R & D investment and sales cost and enterprise performance. In this paper, A Company is selected as the research object, and the effect of R & D investment and sales cost on the performance of the company is studied. A company is listed in the production of biological vaccine, and a relatively complete industrial chain has been established. "R & D" and "marketing ability" have formed the core competitiveness of enterprises, but the financial performance of enterprises is declining in recent years, but the investment of R & D and sales cost is increasing, the reasons are worth to be discussed deeply. The first chapter describes the research background and significance, and defines R & D investment, sales expenses and enterprise performance, and determines the research methods and contents on the basis of the previous research theory and research results. The second chapter describes the basic background and corporate performance profile of company A. then through the comparison of various indicators, we know that most of the performance indicators of A company show a downward trend. In contrast to the rising trend of R & D input and sales expense, this paper puts forward the question: for company A, how does R & D investment and sales cost have an impact on corporate performance? The third chapter analyzes the above problems from the angle of R & D investment, sales cost and their joint action. The research finds that the R & D investment intensity of company A is insufficient, and the project progress is not up to expectations. The output of R & D is not obvious, the intensity of sales expenses is too high, and the market share of R & D products is falling, which leads to the decline of performance. Based on the above analysis, the conclusions of this paper are as follows: first, although the total R & D investment and the R & D investment intensity of company A are increasing, However, compared with domestic and foreign enterprises in the same industry, there is still a gap. Second, the level of sales expense input of company A is large and rising, which is higher than the level of the same industry enterprise, which creates a burden for the improvement of financial performance. Third, As the crystallization of R & D investment and sales expenses, the gross profit rate of independent R & D products is high, and the profitability of the company has been greatly improved, which has changed the profit structure of enterprises and made the net profit of sales higher than the average level of the industry. Therefore, this paper summarizes the inspiration of the case for company A, not only reasonable management of R & D funds and progress, but also the control of sales costs, so that R & D and sales really become the core competitiveness. It is necessary to enhance the scientific and technological content of products, but also to avoid the phenomenon of "emphasis on marketing, less research and development."
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F273.1;F406.7

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