摘要
新能源企业价值的提升,对于实现人与自然的和谐相处具有重大的意义,企业价值的提升得益于充分利用每一项成本投入获取利润,因此及时发现成本管控中的不足,并对其加以优化显得十分重要。基于此目的,文中选取2010—2012年65家沪深两市的新能源企业为研究对象,采用截面加权的GLS模型对面板数据进行回归的方法,试图发现新能源企业价值提升过程中成本管控的具体不足。结果显示,新能源企业在研发方面的投入尚需增加,在充分利用人力成本、借款以及研发支出方面尚有不足。针对这些不足,文中给出了相应的改进建议。
Enterprise value promotion of new energy industry has a significant meaning for realizing a harmony society, and the promotion benefits from every input cost. So cost management and control is very important. This paper chose 65 new energy industry enterprises listed in Shanghai and Shenzhen Stock Exchange, and applied the cross section of weighted estimation method of regressing panel data to find some shortcomings in new energy industry enterprises cost control and management. Results show that new energy industry enterprises＇ R＆D input should be increased and the efficiency of using human cost loan and R＆D cost is still insufficient.
出处
《技术与创新管理》
2014年第6期611-615,共5页
Technology and Innovation Management
关键词
新能源企业
成本管控
企业价值
new energy companies
enterprises ＇ cost control and management
enterprises ＇ value
