發(fā)布時(shí)間：2018-03-06 22:12

  本文選題：研發(fā)投入　切入點(diǎn)：銷(xiāo)售費(fèi)用　出處：《華南理工大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：面對(duì)當(dāng)今多元化的經(jīng)濟(jì)環(huán)境，研發(fā)和營(yíng)銷(xiāo)作為企業(yè)快速成長(zhǎng)的驅(qū)動(dòng)力越來(lái)越被管理者重視。研發(fā)創(chuàng)造價(jià)值，營(yíng)銷(xiāo)傳遞價(jià)值，企業(yè)要獲得持久的競(jìng)爭(zhēng)優(yōu)勢(shì)，必須重視營(yíng)銷(xiāo)與研發(fā)的整合。因此，研究研發(fā)投入與銷(xiāo)售費(fèi)用與企業(yè)績(jī)效的關(guān)系具有深刻的意義。 本文選取A公司作為研究對(duì)象，研究了研發(fā)投入與銷(xiāo)售費(fèi)用對(duì)其企業(yè)績(jī)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(chǎn)業(yè)鏈，形成了“研發(fā)實(shí)力”與“營(yíng)銷(xiāo)能力”并駕齊驅(qū)的企業(yè)核心競(jìng)爭(zhēng)力，但是近年來(lái)企業(yè)財(cái)務(wù)績(jī)效呈下降趨勢(shì)，研發(fā)投入與銷(xiāo)售費(fèi)用投入?yún)s不斷增長(zhǎng)，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(duì)研發(fā)投入、銷(xiāo)售費(fèi)用和企業(yè)績(jī)效分別進(jìn)行了界定，在闡述前人研究理論和研究成果的基礎(chǔ)上確定研究方法和研究?jī)?nèi)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(jī)效概況。然后通過(guò)各項(xiàng)指標(biāo)的對(duì)比得知，A公司的絕大多數(shù)績(jī)效指標(biāo)呈下降趨勢(shì)，與研發(fā)投入及銷(xiāo)售費(fèi)用指標(biāo)的上升趨勢(shì)形成鮮明的對(duì)比。因此，，本文提出問(wèn)題：對(duì)于A公司而言，研發(fā)投入與銷(xiāo)售費(fèi)用對(duì)企業(yè)績(jī)效產(chǎn)生了怎樣的影響？ 第三章分別從研發(fā)投入、銷(xiāo)售費(fèi)用及其共同作用的角度對(duì)上述問(wèn)題進(jìn)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(qiáng)度不足，項(xiàng)目進(jìn)度未達(dá)預(yù)期，研發(fā)成果產(chǎn)出不明顯，銷(xiāo)售費(fèi)用強(qiáng)度過(guò)高，自主研發(fā)產(chǎn)品市場(chǎng)份額下滑，導(dǎo)致了績(jī)效下滑。 通過(guò)上述分析，本文的得出研究結(jié)論：第一，雖然A公司的研發(fā)投入總額和研發(fā)投入強(qiáng)度都呈增長(zhǎng)趨勢(shì)，但與國(guó)內(nèi)外同行業(yè)企業(yè)相比還有差距。第二，A公司的銷(xiāo)售費(fèi)用投入水平較大并呈上升趨勢(shì)，高于同行業(yè)企業(yè)水平，為財(cái)務(wù)績(jī)效的提升造成了負(fù)擔(dān)。第三，作為研發(fā)投入與銷(xiāo)售費(fèi)用的結(jié)晶，自主研發(fā)產(chǎn)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(jié)構(gòu)，使其銷(xiāo)售凈利潤(rùn)高于行業(yè)平均水平。 因此，本文總結(jié)了案例對(duì)于A公司的啟示，既要合理管理研發(fā)資金及進(jìn)度，也要控制銷(xiāo)售費(fèi)用，使研發(fā)和銷(xiāo)售真正成為核心競(jìng)爭(zhēng)力。同時(shí)對(duì)同行業(yè)企業(yè)也具有借鑒意義，既要提升產(chǎn)品的科技含量，也要避免“重營(yíng)銷(xiāo)，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(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.72;F273.1;F406.7

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