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wo guo zhi zao ye cheng ben jie gou de you hua lu jing tan wei lai zi cheng yong che zhi zao qi ye de zheng ju
Author(s): 
Pages: 95-101
Year: Issue:  1
Journal: Finance and Accounting Monthly

Keyword:  乘用车制造业核心能力成本结构研发投入;
Abstract: 以乘用车制造行业为例,通过对比分析发现,该行业研发投入比重偏低,材料成本和税费成本是导致制造成本上升的主要原因,而人工成本和融资成本的影响相对有限。通过面板实证分析发现,增加研发投入能有效降低材料成本,进而实现整体制造成本下降。因此,我国乘用车制造成本结构的优化路径为:持续降低税费成本,提升研发投入比重以降低材料成本,促进成本结构的良性循环优化,最终实现企业综合盈利能力与制造核心能力的提升。
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