我国“长三角”地区企业的成本问题与对策研究

论文总字数：23005字

摘 要

在企业提高竞争力过程中成本问题一直受到重视，近年来我国劳动力成本优势的减退使企业成本控制面临更大压力，“长三角”地区的成本水平又有其特殊性。本文针对“长三角”地区的上市企业，用近十年上市公司的财务和非财务数据与实证分析的方法，分析其成本现状和变化趋势，在考虑企业自身规模和经营状况的基础上研究人员数量与其营业总成本的相关性，并进一步探究了企业所属行业和所在省市对企业成本的影响。通过描述性统计观察到，以上市公司数量和员工人数为分母的成本平均值，均与总营业成本呈类似上升趋势，而非制造业的平均成本高于制造业，上海市上市企业平均值高于江浙，这与预测是一致的。但最终线性回归分析结果表明营业总成本与资产规模有明显的负向相关关系，与负债水平和员工总数都为显著正向相关；而制造业的成本相对非制造业更高，但是江浙沪三省市之间表现出同质化的特点，并不因地市差异表现显著的成本相关性。最后，文章根据影响成本的因素，给出长三角地区企业进行成本管理的战略方向。

关键词：成本问题，长三角，竞争优势

A STUDY ON CHINA’S "Yangtze River Delta" CORPORATE COSTS and COUNTERMEASURES

Abstract

Cost issue has been taken seriously in the process of improving the competitiveness of enterprises. In recent years, China's cost advantage of the labor are lossing so that enterprises face greater pressure to control costs. The level of enterprises’ costs in "Yangtze River Delta" area are different due to its particularity. With empirical analysis based on financial and non-financial data of listed companies in a decade, this paper analyze the current situation and trends of costs for listed companies in "Yangtze River Delta" region, furthermore, correlation between the total number of its operating costs considering their own size and operating conditions, and further explore weather it has impact on costs which provinces the enterprises are or which industry the enterprises belong to. Observed by descriptive statistics, the average total operating costs showed a similar upward trend with the average cost to both the number of companies listed and the number of employees as the denominator, the average cost is higher of the manufacturing sector rather than the manufacturing sector, and the it’s higher in listed companies in Shanghai than that in Jiangsu and Zhejiang, which is consistent with the forecast. But ultimately linear regression analysis showed that total operating costs and asset size has a significant negative correlation, and correlations between cost and both debt levels and the total number of employees are significant positive; and the cost of manufacturing is relatively higher than that of non-manufacturing, but the characteristics of homogeneity exhibit between the three provinces of Jiangsu, Zhejiang and Shanghai, leaving no significant cost-relatedness performance due to differences between city. Finally, according to factors that affect the cost, strategic direction of the Yangtze River Delta Enterprise Cost Management are given in this paper.

KEY WORDS: cost, Yangtze River Delta, Competitive Advantage

目 录

摘要 ………………………………………………………………………………………………Ⅰ

Abstract ……………………………………………………………………………………………Ⅱ

第一章 绪论 …………………………………………………………………………………… 1

1.1研究背景 …………………………………………………………………………… 1

1.2研究意义 …………………………………………………………………………… 2

1.3研究目的 …………………………………………………………………………… 2

1.4主要研究内容及研究方法 …………………………………………………………… 2

1.5研究的创新点 ………………………………………………………………………… 5

第二章 国内外的研究现状 …………………………………………………………………… 7

2.1企业规模对企业成本的影响 ………………………………………………………… 7

2.2经营风险对企业成本的影响 ………………………………………………………… 7

2.3人力成本对企业成本的影响 ………………………………………………………… 8

2.4长三角地区行业特殊性 ……………………………………………………………… 8

2.5江浙沪三省发展水平对企业成本的影响 …………………………………………… 9

第三章 长三角地区上市公司的成本现状分析 …………………………………………………10

3.1长三角地区上市企业平均营业成本状况及趋势………………………………………10

3.2长三角地区上市企业营业成本员工人数平均值状况及趋势…………………………11

3.3长三角地区制造业上市企业营业成本平均值状况及趋势……………………………12

3.4长三角地区各省市上市企业营业成本平均值状况及趋势……………………………14

第四章 线性回归分析及结果 ……………………………………………………………………16

4.1相关分析 ………………………………………………………………………………16

4.2资产规模、资产负债率和员工总人数多元回归分析 ………………………………17

4.3考虑行业差异的多元回归分析 ………………………………………………………17

4.4考虑两省一市间差异的多元回归分析 ………………………………………………18

第五章 结论及启示 ………………………………………………………………………………20

5.1结论 ……………………………………………………………………………………20

5.2建议及启示 ……………………………………………………………………………20

5.3改进方向 ………………………………………………………………………………21

致谢 ………………………………………………………………………………………………22

参考文献 …………………………………………………………………………………………23

1. 绪 论

1.1研究背景

1.1.1 长三角地区的重要意义

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