企业生命周期、成本领先型资源配置与绩效——基于生物医学行业经验数据的实证分析

【作者】 杨艳； 黄倩；

【机构】 湖南大学工商管理学院；

【摘要】 竞争的加剧引起了企业竞争战略的多元化,成本领先战略竞争模式也由传统的生产成本控制转向了技术创新、价值链管理与生产效率等手段的综合运用。鉴于企业成本领先战略模式的创新,本文基于成本领先这一战略基础要素,通过对企业成本驱动力的深入剖析,探寻企业成本领先的关键战略驱动要素及其度量指标,形成企业成本领先型战略资源配置组合,构建成本领先型资源配置与企业绩效间的关系模型,根据企业营业收入增长率、资本支命周期企业成本领先资源配置模式对企业绩效的贡献。研究结果表明,传统的营业成本控制和运营效率对企业绩效的贡献显著,而企业的研发投入、价值链管理对短期绩效的贡献在企业成长期不显著。更多还原

【Abstract】 The form of competition strategy is becoming more and more diversified with the competition getting fiercer and fiercer.The competitive model of cost leadership thus transferred from direct cost control pattern to flexible configuration of different techniques such as technology innovation,value chain management and manufacturing efficiency improvement.Concerning the innovation of competitive model and with te cost leadership as the base,this paper first investigated the key strategic drives for cost leadership and their measures by probing into factors stimulating cost.In this way the strategic resources combination of cost leadership is constituted.Then,the relationship between cost leadership resources measures and performance is constructed.With growth rate of operational income,capital expenditure rate,net cash flow from operational activity rate as the measures for business life cycle,the samples are classified into different categories according to its life cycle.The impact of cost leadership resource variables on performance under different life cycle is analyzed and compared.The empirical results indicate that traditional cost control and operational efficiency show great impact on the operational performance of the company,but the R&D expenditure,value chain management capability presents little influence on short term performance of the company.更多还原