›› 2016, Vol. 28 ›› Issue (9): 260-272.

• 案例研究 • 上一篇    

通信企业利润变化的驱动因素分析——基于华为公司的纵向案例研究

李寅龙1,2, 肖海林1, 付桂军3   

  1. 1. 中央财经大学商学院, 北京 100081;
    2. 内蒙古师范大学经济学院, 呼和浩特 010022;
    3. 内蒙古师范大学马克思主义学院, 呼和浩特 010022
  • 收稿日期:2015-09-16 出版日期:2016-09-28 发布日期:2016-10-21
  • 作者简介:李寅龙,中央财经大学商学院博士研究生,内蒙古师范大学经济学院讲师;肖海林,中央财经大学商学院教授,博士生导师,博士;付桂军,内蒙古师范大学马克思主义学院教授.
  • 基金资助:

    国家自然科学基金项目(71463042);内蒙古教育厅人文社会科学民族学重点研究基地项目(14MZXJD014)

Analysis of the Factors that Drive the Profit Change of Communication Enterprises: Based on a Longitudinal Case Study of Huawei

Li Yinlong1,2, Xiao Hailin1, Fu Guijun3   

  1. 1. Business School, Central University of Finance and Economics, Beijing 100081;
    2. Economic School, Inner Mongolia Normal University, Hohhot 010022;
    3. School of Marxism, Inner Mongolia Normal University, Hohhot 010022
  • Received:2015-09-16 Online:2016-09-28 Published:2016-10-21

摘要:

通过对利润的数量化分解,以解释导致企业利润变化的原因。将企业效率测量的DEA方法与利润变化分解相结合,阐明其运算机制与基本原理。在相关理论、算法原理的基础上以案例分析的方法实证利润来源的理论框架。研究结果表明,数据取样时期华为公司的数量效应与价格效应对利润变化的贡献交替出现,并且价格效应呈下降态势。这一结果再一次验证了通信行业的竞争逐年加剧现状。通过对数量效应进一步分解为行动效应、技术进步效应与运营效率效应,深度挖掘引起数量变化的潜在原因,从而科学地解释导致企业利润变化的内在机理。

关键词: 利润变化, 价格效应, 数量效应, DEA

Abstract:

In order to explain what causes the profit change in a company, we carry out a quantificative decomposition of profit. By combining the methods of DEA efficiency measurement and profits change decomposition, we illustrate the operation mechanism and basic rule. Based on the related theories and principles, we use the method of case analysis to empirically prove the theoretical framework of profit source. The results show that the quantity effect and price effect of Huawei contribution to profit changes appear alternately in the data sampling period, and the price effect is in the decline. The results confirm that the communications industry competition is increasing year by year. By further decomposing the quantity effect into action effect, effect of technical progress and operation efficiency effect, we deeply explore the potential causes of quantity change and explain the inner mechanism of the corporate profit change.

Key words: profit change, price effect, quantity effect, DEA