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作 者:李寅龙[1,2] 肖海林[1] 付桂军[3] Li Yinlong Xiao Hailin Fu Guijun(Business School, Central University of Finance and Economics, Beijing 100081 Economic School, Inner Mongolia Normal University, Hohhot 010022 School of Marxism, Inner Mongolia Normal University, Hohhot 010022)
机构地区:[1]中央财经大学商学院,北京100081 [2]内蒙古师范大学经济学院,呼和浩特010022 [3]内蒙古师范大学马克思主义学院,呼和浩特010022
出 处:《管理评论》2016年第9期260-272,共13页Management Review
基 金:国家自然科学基金项目(71463042);内蒙古教育厅人文社会科学民族学重点研究基地项目(14MZXJD014)
摘 要:通过对利润的数量化分解,以解释导致企业利润变化的原因。将企业效率测量的DEA方法与利润变化分解相结合,阐明其运算机制与基本原理。在相关理论、算法原理的基础上以案例分析的方法实证利润来源的理论框架。研究结果表明,数据取样时期华为公司的数量效应与价格效应对利润变化的贡献交替出现,并且价格效应呈下降态势。这一结果再一次验证了通信行业的竞争逐年加剧现状。通过对数量效应进一步分解为行动效应、技术进步效应与运营效率效应,深度挖掘引起数量变化的潜在原因,从而科学地解释导致企业利润变化的内在机理。In order to explain what causes the profit change in a company, we carry out a quantificative decomposition of profit. By com- bining the methods of DEA efficiency measurement and profits change decomposition, we illustrate the operation mechanism and basic rule. Based on the related theories and principles, we use the method of case analysis to empirically prove the theoretical framework of profit source. The results show that the quantity effect and price effect of Huawei contribution to profit changes appear alternately in the data sampling period, and the price effect is in the decline. The results confirm that the communications industry competition is increasing year by year. By further decomposing the quantity effect into action effect, effect of technical progress and operation efficiency effect, we deeply explore the potential causes of quantity change and explain the inner mechanism of the corporate profit change.
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