物联网生态系统的收入衡量和业绩评价  

Revenue Measurement and Performance Evaluation of the Internet of Things Ecosystem

作　　者：黄蓉 韩若琦 姚树浩 单雨飞 Huang Rong;Han Ruoqi;Yao Shuhao;Shan Yufei

机构地区：[1]复旦大学管理学院 [2]IMA管理会计师协会

出　　处：《管理会计研究》2024年第1期75-84,共10页MANAGEMENT ACCOUNTING STUDIES

基　　金：IMA管理会计师协会中国研究基金;国家自然科学基金(72172038、72241425);复旦大学管理学院科创重点项目;上海数据交易所研究基金支持。

摘　　要：物联网时代,企业与合作伙伴和用户之间的互联互通变得前所未有的重要,其产品体系随着用户需求的不断升级而日益复杂。本文从物联网生态系统的角度出发,根据用户参与度将生态收入划分为一次性、多次性和场景性交易用户收入,进而提出了以用户参与度、资源方参与度和基础设施效率为基础的绩效动因和评估框架,并以共赢增值表为例阐述了上述绩效评价方式的实施效果。本文从理论层面拓展了绩效评估和收入模式的相关研究,并为物联网生态系统的战略、预算和绩效评价提供了实践参考。In the era of the Internet of Things,the interconnectivity between enterprises,partners,and users has become unprecedentedly important,and their product systems have become increasingly complex with the continuous upgrading of user needs.This article starts from the perspective of the Internet of Things ecosystem,divides ecological income into one-time,multiple,and scenario transaction user income based on user participation,and proposes a performance driver and evaluation framework based on user participation,resource participation,and infrastructure efficiency.The implementation effect of the above performance evaluation methods is explained using a win-win value-added table as an example.This article expands the research on performance evaluation and revenue models from a theoretical perspective,and provides practical reference for the strategy,budgeting,and performance evaluation of the Internet of Things ecosystem.

关 键 词：物联网 生态收入 业绩评价 共赢增值表 

分 类 号：F275[经济管理—企业管理] F49[经济管理—国民经济]