摘要
创新活动是企业管理自身价值的重要路径之一。本文以双元创新角度为切入口,通过识别案例公司双元创新的过程来研究其企业价值管理活动。研究发现,渐进式创新能对企业现有主营业务进行补充,充分拉动企业营业收入增长;突破式创新能拓宽企业产品矩阵,持续赋予企业成长活力。本文提出的企业协同包括技术协同和运营协同。其中,渐进式创新和突破式创新基于通用技术研发而产生了技术协同。渐进式创新驱动有利于企业研发效率、管理效率和盈利能力的提升,而突破式创新能提升企业技术壁垒和经营能力,进而二者实现了运营协同。两种协同相得益彰,共同提升企业财务价值。
Innovation activity is one of the most important paths for enterprises to create value.This article takes the perspective of dual innovation as the starting point,and studies the enterprise value creation activities of the case company by identifying the process of dual innovation.This paper finds that incremental innovation can supplement the existing main business of enterprises and drive the growth of business revenue,whereas breakthrough innovation can broaden the product matrix of enterprises and continuously endow them with growth vitality.The enterprise collaboration proposed in this article includes technical collaboration and operational collaboration.Among them,incremental innovation and breakthrough innovation have generated technological synergy due to the development of universal technologies.Incremental innovation is beneficial for improving enterprise research and development efficiency,management efficiency,and profitability,while breakthrough innovation can enhance enterprise technical barriers and operational capabilities,thereby achieving operational synergy between the two types.The two types of synergy complement each other and jointly enhance the financial valueoftheenterprise.
作者
许楠
黄蕾
Xu Nan;Huang Lei
出处
《管理会计研究》
2023年第6期28-42,共15页
MANAGEMENT ACCOUNTING STUDIES
关键词
双元创新
营运管理
企业价值
Dual Innovation
Operations Management
Enterprise Value