本文選題：研發(fā)投入　切入點：銷售費用　出處：《華南理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：面對當今多元化的經濟環(huán)境，研發(fā)和營銷作為企業(yè)快速成長的驅動力越來越被管理者重視。研發(fā)創(chuàng)造價值，營銷傳遞價值，企業(yè)要獲得持久的競爭優(yōu)勢，必須重視營銷與研發(fā)的整合。因此，研究研發(fā)投入與銷售費用與企業(yè)績效的關系具有深刻的意義。 本文選取A公司作為研究對象，研究了研發(fā)投入與銷售費用對其企業(yè)績效的影響。A公司是生物疫苗制造上市公司，建成了較為完整的產業(yè)鏈，形成了“研發(fā)實力”與“營銷能力”并駕齊驅的企業(yè)核心競爭力，但是近年來企業(yè)財務績效呈下降趨勢，研發(fā)投入與銷售費用投入卻不斷增長，其原因值得深入探討。 本文第一章闡述了研究背景和研究意義，并對研發(fā)投入、銷售費用和企業(yè)績效分別進行了界定，在闡述前人研究理論和研究成果的基礎上確定研究方法和研究內容。 第二章案例介紹首先描述了A公司的基本背景及企業(yè)績效概況。然后通過各項指標的對比得知，A公司的絕大多數績效指標呈下降趨勢，與研發(fā)投入及銷售費用指標的上升趨勢形成鮮明的對比。因此，，本文提出問題：對于A公司而言，研發(fā)投入與銷售費用對企業(yè)績效產生了怎樣的影響？ 第三章分別從研發(fā)投入、銷售費用及其共同作用的角度對上述問題進行了深入分析及原因探討。研究發(fā)現(xiàn)，A公司研發(fā)投入強度不足，項目進度未達預期，研發(fā)成果產出不明顯，銷售費用強度過高，自主研發(fā)產品市場份額下滑，導致了績效下滑。 通過上述分析，本文的得出研究結論：第一，雖然A公司的研發(fā)投入總額和研發(fā)投入強度都呈增長趨勢，但與國內外同行業(yè)企業(yè)相比還有差距。第二，A公司的銷售費用投入水平較大并呈上升趨勢，高于同行業(yè)企業(yè)水平，為財務績效的提升造成了負擔。第三，作為研發(fā)投入與銷售費用的結晶，自主研發(fā)產品的毛利率水平高，公司的盈利能力大幅提高，改變了企業(yè)的盈利結構，使其銷售凈利潤高于行業(yè)平均水平。 因此，本文總結了案例對于A公司的啟示，既要合理管理研發(fā)資金及進度，也要控制銷售費用，使研發(fā)和銷售真正成為核心競爭力。同時對同行業(yè)企業(yè)也具有借鑒意義，既要提升產品的科技含量，也要避免“重營銷，輕研發(fā)”的現(xiàn)象出現(xiàn)。
[Abstract]:In the face of the diversified economic environment, R & D and marketing, as the driving force for the rapid growth of enterprises, have been paid more and more attention to by managers. Therefore, it is of great significance to study the relationship between R & D investment and sales cost and enterprise performance. In this paper, A Company is selected as the research object, and the effect of R & D investment and sales cost on the performance of the company is studied. A company is listed in the production of biological vaccine, and a relatively complete industrial chain has been established. "R & D" and "marketing ability" have formed the core competitiveness of enterprises, but the financial performance of enterprises is declining in recent years, but the investment of R & D and sales cost is increasing, the reasons are worth to be discussed deeply. The first chapter describes the research background and significance, and defines R & D investment, sales expenses and enterprise performance, and determines the research methods and contents on the basis of the previous research theory and research results. The second chapter describes the basic background and corporate performance profile of company A. then through the comparison of various indicators, we know that most of the performance indicators of A company show a downward trend. In contrast to the rising trend of R & D input and sales expense, this paper puts forward the question: for company A, how does R & D investment and sales cost have an impact on corporate performance? The third chapter analyzes the above problems from the angle of R & D investment, sales cost and their joint action. The research finds that the R & D investment intensity of company A is insufficient, and the project progress is not up to expectations. The output of R & D is not obvious, the intensity of sales expenses is too high, and the market share of R & D products is falling, which leads to the decline of performance. Based on the above analysis, the conclusions of this paper are as follows: first, although the total R & D investment and the R & D investment intensity of company A are increasing, However, compared with domestic and foreign enterprises in the same industry, there is still a gap. Second, the level of sales expense input of company A is large and rising, which is higher than the level of the same industry enterprise, which creates a burden for the improvement of financial performance. Third, As the crystallization of R & D investment and sales expenses, the gross profit rate of independent R & D products is high, and the profitability of the company has been greatly improved, which has changed the profit structure of enterprises and made the net profit of sales higher than the average level of the industry. Therefore, this paper summarizes the inspiration of the case for company A, not only reasonable management of R & D funds and progress, but also the control of sales costs, so that R & D and sales really become the core competitiveness. It is necessary to enhance the scientific and technological content of products, but also to avoid the phenomenon of "emphasis on marketing, less research and development."
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.72;F273.1;F406.7

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