摘要
针对财务分析框架中无法科学评价油气田企业各投入要素对产出的贡献的缺陷,引入生产函数分析法,解释了模型的经济含义,并以某企业2008-2012年数据为例进行实证研究。分析了物料、资本和劳动对企业产出的贡献率、总贡献率和要素间的贡献系数,认为物料投入对总产出的影响最大,其次是资本和劳动,全要素总贡献率均大于1,说明增加投入可以进一步扩大产出。
As financial analysis framework can't scientifically evaluate contribution of all input factors to output of oil & gas field enterprises,the paper introduces into the production function analysis method,interprets economic implications of the model,and makes case study based on 2008-2012 data of a company.It analyzes contribution rate,total contribution rate and contribution coefficients between elements of the firm's output,such as materials,capital and labor,and figures out that material affects total output most,followed by capital and labor,total contribution rates of factors are more than 1,which indicate that output can be further expanded by increasing investment.
出处
《天然气技术与经济》
2013年第4期54-55,79,共2页
Natural Gas Technology and Economy
关键词
生产函数法
要素产出
贡献
评价模型
production function method,factors output,contribution,evaluation model