太極集團(tuán)技術(shù)資本配置案例分析
本文選題:太極集團(tuán) 切入點(diǎn):技術(shù)資本 出處:《中國海洋大學(xué)》2013年碩士論文
【摘要】:最近幾年,國外品牌紛紛關(guān)閉在華工廠。表面原因是我國人力資本價格上漲過快,其實(shí)質(zhì)是我國企業(yè)缺少自主技術(shù),技術(shù)資產(chǎn)薄弱,企業(yè)技術(shù)進(jìn)步緩慢,生產(chǎn)方式落后?v觀我國近十年的研發(fā)投入,逐年快速增長,并在2011年位居世界第三,但高研發(fā)投入沒有獲得應(yīng)有的效益。世界經(jīng)濟(jì)正在經(jīng)歷新一輪的社會專業(yè)分工。高新技術(shù)的快速發(fā)展和生產(chǎn)模塊化商業(yè)模式的出現(xiàn),使西方發(fā)達(dá)國家解決了制造環(huán)節(jié)的外包問題,產(chǎn)品加工制造環(huán)節(jié)不再需要投入大量人力資源。這就對我國的經(jīng)濟(jì)發(fā)展提出了新的挑戰(zhàn)。 以案例分析為研究方法,以著名醫(yī)藥制造企業(yè)集團(tuán)太極實(shí)業(yè)集團(tuán)為實(shí)例,研究我國醫(yī)藥企業(yè)的技術(shù)資本配置結(jié)構(gòu)及其效率,以內(nèi)部與外部兩個切入點(diǎn),發(fā)現(xiàn)現(xiàn)存問題、總結(jié)原因與經(jīng)驗(yàn),提出對策。研究分析發(fā)現(xiàn),醫(yī)藥行業(yè)技術(shù)資本投入不高,研發(fā)不連貫十分明顯,資源整合與利用效率比較低下,資產(chǎn)負(fù)債率較高,貨幣資本浪費(fèi)嚴(yán)重。這說明,各種資本之間存在著內(nèi)在聯(lián)系,技術(shù)離不開人、財、物的支撐;當(dāng)企業(yè)的技術(shù)資本內(nèi)部以及與外部的傳統(tǒng)資本之間相互保持一定比例時,才能夠發(fā)揮每一種資本的最大效用。 本文的主要結(jié)構(gòu)包括五個部分。其一,緒論部分,介紹研究背景、研究的問題及意義和擬采用的研究方法與思路。其二,文獻(xiàn)部分,將之前學(xué)者的相關(guān)研究整合歸類,從自主研發(fā)和外部引進(jìn)兩個方面梳理技術(shù)資本及其配置的相關(guān)文獻(xiàn)。其三,案例介紹,簡短介紹太極集團(tuán),指出案例的主要問題,并對之后的案例分析做出研究假設(shè)與說明。其四,案例分析,運(yùn)用資源稟賦結(jié)構(gòu)和要素資本理論,討論企業(yè)資本的相互配置問題。這一章是論文的主體內(nèi)容,也是本文理論與實(shí)際相結(jié)合的主要部分。論文從財務(wù)數(shù)據(jù)和外部環(huán)境出發(fā),對太極集團(tuán)的技術(shù)資本進(jìn)行內(nèi)部測算與分析,然后將其與傳統(tǒng)資本配置予以估算,并與同業(yè)主要企業(yè)對比,找出癥結(jié)所在,再從外部環(huán)境思考與技術(shù)資本相關(guān)的戰(zhàn)略決策。其五,結(jié)論和建議。研究表明,太極集團(tuán)整體的技術(shù)資本的相對值還是處于行業(yè)的領(lǐng)先水平,包括所擁有的專利、專有技術(shù),旗下西南藥業(yè)是我國首批十家農(nóng)村基本用藥定點(diǎn)生產(chǎn)企業(yè),桐君閣則是老字號的大藥房,集團(tuán)優(yōu)勢明顯,在研發(fā)、生產(chǎn)和銷售上都有上市公司。本文認(rèn)為,醫(yī)藥企業(yè)應(yīng)結(jié)合自身,從以技術(shù)引進(jìn)與自主研發(fā)相結(jié)合逐步過渡到自主研發(fā),在具體確定配置比例時,不能盲目按照本文得出的比例,更需要結(jié)合環(huán)境和自身的技術(shù)實(shí)際進(jìn)行取舍;當(dāng)然,本文因?yàn)閿?shù)據(jù)處理及企業(yè)年報披露有限等因素,在分析時也存在些許不足,希望能在今后的研究中加以改進(jìn)。
[Abstract]:In recent years, foreign brands have closed factories in China in succession. The apparent reason is that the price of human capital in China has risen too fast. In essence, Chinese enterprises lack independent technology, have weak technical assets, and slow technological progress. Looking at our country's R & D investment in the past ten years, it has increased rapidly year by year and ranked third in the world in 2011. The world economy is experiencing a new round of social and professional division of labor, the rapid development of high and new technology and the emergence of a modular business model for production. The western developed countries have solved the outsourcing problem of manufacturing links, and the process and manufacturing of products no longer need to invest a large number of human resources, which poses a new challenge to the economic development of our country. Taking the case analysis as the research method, taking Taiji Industrial Group, a famous pharmaceutical manufacturing enterprise group, as an example, this paper studies the configuration structure and efficiency of the technical capital of Chinese pharmaceutical enterprises, and finds out the existing problems through two entry points, internal and external. The reasons and experiences are summarized, and the countermeasures are put forward. The research and analysis shows that the investment of technical capital is not high, the R & D is incoherent, the efficiency of resource integration and utilization is low, and the ratio of assets and liabilities is high. The waste of money capital is serious. This shows that there are internal relations between various kinds of capital, technology can not be separated from the support of people, money, and things; when the technological capital of an enterprise keeps a certain proportion within and between the traditional capital of the enterprise and the external capital, In order to give full play to the maximum utility of each type of capital. The main structure of this paper includes five parts. First, the introduction part, introduces the research background, the research question and the significance, and the research method and the train of thought to adopt, second, the literature part, classifies the previous scholars' related research, From two aspects of independent research and development and external introduction of technology capital and the introduction of related literature. Third, case introduction, a brief introduction to the Taiji Group, pointing out the main problems of the case. Fourth, case analysis, using the theory of resource endowment structure and factor capital, to discuss the mutual allocation of enterprise capital. This chapter is the main content of the paper. It is also the main part of the combination of theory and practice in this paper. Based on the financial data and external environment, the paper calculates and analyzes the technical capital of Taiji Group internally, and then estimates it with the traditional capital allocation. And compared with the major enterprises in the same industry, find out the crux of the problem, and then consider the strategic decisions related to technology capital from the external environment. Fifth, conclusions and recommendations. The relative value of the overall technical capital of Taiji Group is still in the leading level of the industry, including the patents and proprietary technology that it owns. Its Southwest Pharmaceutical Industry is the first batch of 10 basic rural drug manufacturers in China. Tong Junge is a big pharmacy with an old name. The group has obvious advantages, and there are listed companies in R & D, production and sales. This paper holds that pharmaceutical enterprises should gradually transition from technology introduction and independent R & D to independent R & D in combination with themselves. In determining the specific allocation ratio, we should not blindly follow the proportion obtained in this paper, but also need to combine the environment and the actual technology of our own to make a choice. Of course, because of the limited data processing and the disclosure of the annual report of the enterprise, and other factors, In the analysis, there are some shortcomings, hope to be improved in the future research.
【學(xué)位授予單位】:中國海洋大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:F426.72;F275
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