技术升级投资与产品成本优势效应的实证研究—基于产品技术生命周期与工艺创新的视角

科研管理 ›› 2013, Vol. 34 ›› Issue (8): 82-89.

技术升级投资与产品成本优势效应的实证研究—基于产品技术生命周期与工艺创新的视角

徐欣

中南财经政法大学会计学院, 湖北武汉 430073

收稿日期:2011-10-25 修回日期:2012-08-21 出版日期:2013-08-27 发布日期:2013-08-15
作者简介:徐欣(1980-),男(汉),湖北武汉人,博士;中南财经政法大学会计学院讲师,研究方向:财务理论与会计控制,企业创新投资与风险管理。
基金资助:
本文是中央高校(中南财经政法大学)基本科研业务费青年教师资助项目"企业创新投资的动因及其经济后果研究"(2012074)以及中南财经政法大学引进人才科研启动基金项目"创新投资模式与二元平衡下的企业绩效"(31541111113)的研究成果。

An empirical study on technology renovation investments and product cost advantage-Based on the perspective of technology life cycle and process innovation

Xu Xin

School of Accounting, Zhongnan University of Economics and Law, Wuhan 430073, China

Received:2011-10-25 Revised:2012-08-21 Online:2013-08-27 Published:2013-08-15

摘要/Abstract

摘要： 本文基于产品技术生命周期理论和工艺创新理论,以2002—2008年中国制造业上市公司为对象,考察了技术升级投资与产品成本之间的关系。研究发现,技术升级投资能有效降低企业产品成本从而提高企业绩效,平均而言,增加1元的技术升级投资,可以相应减少销售成本9.0813元,技术升级投资对于降低销售成本具有明显的杠杆效应;此外,技术升级投资能够积极影响未来产品成本的变动趋势,技术升级投资能显著增加企业营业成本下降的变动幅度,并且能有效缓解销售成本率增长变动的趋势。本文的结论对于深入认识技术升级投资的经济后果提供了新的视角和证据,并为国家深化自主创新和企业合理配置创新资源提供了决策依据和政策建议。

关键词: 技术升级投资, 产品成本, 技术生命周期, 工艺创新

Abstract: Based on the theories of technology life cycle and process innovation, this paper deeply explores the relationship between the technology renovation investment and the product cost using the Chinese manufacturing listed companies for the period 2002-2008 as research samples. It is found out upon research that the technology renovation investment can effectively reduce the product cost so as to improve the company performance. Technology renovation investments have a significant leverage effects to reduce product costs. On average, the increase of 1 yuan in technology renovation investment can reduce the sale cost by 9.0813 yuan correspondingly, so the technology renovation investment has an obvious leverage effect on the reduction of the sale cost. In addition, the technology renovation investment has a positive influence on the future trend of the product cost. Moreover, the technology renovation investment can significantly increase the range of variation in the operating cost reduction and alleviate effectively the trend of the sale cost growth. The conclusion of this paper provides not only a new perspective and evidence for the economic consequence of the technology renovation investment, but also some valuable decision-making basis and policy-making suggestions for deepening the enterprise independent innovation and allocating the innovation resources rationally.

Key words: technology renovation investment, product cost, technology life cycle, process innovation

中图分类号:

徐欣. 技术升级投资与产品成本优势效应的实证研究—基于产品技术生命周期与工艺创新的视角[J]. 科研管理, 2013, 34(8): 82-89.

Xu Xin. An empirical study on technology renovation investments and product cost advantage-Based on the perspective of technology life cycle and process innovation[J]. Science Research Management, 2013, 34(8): 82-89.

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