实验教学中经营分析探究  

Management Analysis and Exploration in Experimental Teaching

作　　者：杜玉英[1] 惠宏伟[1] 

机构地区：[1]成都理工大学工程技术学院,四川乐山614007

出　　处：《大众科技》2022年第5期158-161,共4页Popular Science & Technology

基　　金：成都理工大学工程技术学院教育教学改革项目“经营与财务分析在现代企业运作综合实习中的应用研究”(2020-JYJG-0110);“数据分析与应用在经济管理类跨专业高仿真综合实习中的融合应用研究”(2021-xwk-05)。

摘　　要：随着数字经济的发展,数据分析成为实验教学重要的探究方向。现代企业运作综合实习采用“1+N”新型教与学模式,围绕制造业构建了一个微型经济社会。由于其高度的仿真性、经营战略的差异性、数据的实时性,为经营分析提供了充足的基础数据,师资力量的多样性、师生专业的互补性、课程时间的充足性为经营分析提供了有利保障。文章依托价值链理论的指引,结合课程特点和教学模式,可从内部价值链、纵向(行业)价值链和横向(竞争对手)价值链对企业经营状况进行详细分析,分析结果为企业的科学决策提供支撑,引导学生主动地去发现问题、分析问题和解决问题。With the development of digital economy,data analysis has become an important research direction of experimental teaching.Modern enterprise operation comprehensive practice adopts "1+N" new teaching and learning mode,and constructs a miniature economic society around the manufacturing industry.Due to its high degree of simulation,difference of business strategy and real-time of data,it provides sufficient basic data for management analysis.The diversity of teaching staff,the complementarity of teachers and students,and the sufficiency of course time provide favorable guarantee for management analysis.Based on the guidance of value chain theory,combined with curriculum characteristics and teaching mode,this paper can make a detailed analysis of the enterprise’s operation from the internal value chain,vertical(industry) value chain and horizontal(competitor) value chain.The analysis results provide support for the scientific decision-making of enterprises and guide students to find,analyze and solve problems actively.

关 键 词：价值链 经营分析 可行性 分析思路 

分 类 号：G640[文化科学—高等教育学]