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时间:2019-11-24
《考虑利润和效率的企业输出部门剥离决策》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、第23卷第6期运筹与管理Vol.23,No.62014年12月OPERATIONSRESEARCHANDMANAGEMENTSCIENCEDec.2014考虑利润和效率的企业输出部门剥离决策郭强,赵晚花,孙勇(西南交通大学经济管理学院,四川成都610031)摘要:文章主要对企业输出部门的剥离可行性及剥离方式进行了讨论和分析。在依据企业输出部门剥离需考虑的现实因素的前提下,根据企业的生产经营方式建立了模型,并从经营利润和效率两方面分别进行了对企业输出部门完全剥离和不完全剥离两种方式各自条件的研究,分析了无市场竞争和存在市场竞争两种不同环境对剥离条件
2、的影响,并对企业应在何时选择何种剥离方式进行了总结。研究结果表明:考虑经营利润的剥离条件将会比考虑效率的更难满足;企业资源或产品的内部转移价格对剥离条件则无明显影响;当企业存在多个输出部门时,在效率准则下,各个输出部门的剥离条件相互影响,但在经营利润准则下,多输出部门剥离条件与对应的单一输出部门剥离条件相同;不完全剥离虽是一种中间状态,企业必须通过一定的投入才能达到这种状态,且这样的中间状态在两种环境下的投入量不同。关键词:企业部门剥离;效率;经营利润;剥离分界点;不完全剥离中图分类号:F272.3文章标识码:A文章编号:1007-3221(20
3、14)06-0092-10StudyontheDecisionsofEnterpriseOutputDepartmentStrippingConsideringtheProfitandtheEfficiencyGUOQiang,ZHAOWan-hua,SUNYong(SchoolofEconomicsandManagement,SouthwestJiaotongUniversity,Chengdu610031,China)Abstract:Thearticlediscussesandanalyzesthefeasibilityofanenterp
4、riseoutputdepartmentdivestiture.Basedontherealityunderthepremiseoffactorsoftheenterpriseoutputdepartmentdivestiture,andaccordingtotheoperatingprocedureoftheenterprises,theworkestablishesamodel.Fromtwoaspectsofbusinessprofitsandef-ficiency,thearticleresearchesontheconditionoft
5、heenterpriseoutputdepartmentbothofcompletelydivestitureandofincompletedivestiture.Furthermore,thispaperanalyzesthedivestitureoftheinfluenceofthetwodiffer-entenvironmentsofmarketwithoutcompetitionandexistingmarketcompetition.Moreover,thepapersummarizeswhenistherighttimetheente
6、rprisetochoosethedivestitureandwhichofthewaytheenterpriseshouldchoose.Thefinalresultsofthestudyshowasfollows.It’smoredifficultforthecompanytomeetthegoaltoconsidertheoperationprofitdivestitureconditionsthantothinkabouttheefficiency.Enterpriseresourcesorproductinternaltransferp
7、ricehasnoobviousinfluenceontheconditionofthedivestiture.Iftheenterprisehasmorethanoneoutputdepartment,undertheefficiencyrule,eachoutputdepartmentdivestituremayinfluenceeachother.Butontheotherside,inthebusinessprofitcriterion,amulti-outputdepartmentdivestiturecorrespondswithth
8、atofsingleoutputdepartmentdivestitureonequalterms.Althoughnotcomplet
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