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The Analysis Of Affect For The Enterprise Technology Assets To Financial Structure Decisions

Posted on:2012-04-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y P LiuFull Text:PDF
GTID:2249330377952704Subject:Accounting
Abstract/Summary:PDF Full Text Request
This paper discusses enterprise technology assets, It can beunderstood as intangible assets in technology as the core assets, Suchas patents, computer software, technical know-how, talent technicalquality and ability, research and development spending, productinnovation,as so on.The rapid development of science and technology today in theincreasingly fierce market competition, technology’s contribution to theenterprise is more and more big, the technology assets has graduallybecome enterprise wealth creation and the main power value. This paperadopts assets structure view of hisense group (mainly technologicalinnovation of Hisense appliances) give priority to the development oftechnology as an example, the influence of financial assets is analyzed.Structural decision. The article is divided into six parts, the firstpart discusses the research object; to choose a background and The secondpart is in reference to a lot of literatures, and on the basis of therelevant theory of technology assets, and literature review of technicalassets made clear the theory category and defined; The third part is mainlythe research idea of the article expounds the structure and framework;The fourth part is on the case based on the analysis of the influence oftechnology assets analysis company financial structure decisions; Thefifth part is put forward by analyzing the front financial structureoptimization countermeasures; The sixth part summarizes to full text, andhow to use technology assets and how to conduct further research givesadvice.This research results can be attributed to the points:1. Although Hisense group is China’s most famous appliance enterpriseone of the technology assets, hisense heavier than the industry average,but the gap is still large from theoretical. By inference, China’s mostenterprise technology capital investment was weak. 2.Technology assets and enterprise illiquid assets, human resources,fixed assets and other asset allocation situation have a closerelationship. Technology assets can speed up the turnover illiquid assets,enhance the enterprise the service efficiency of funds; Technology assetscan be optimized enterprise human resources, improve the overall levelof enterprise staff; Technology assets can improve the efficiency of fixedassets, reduce cost, use get big gains. At the same time, increase theenterprise r&d investment, perfect the human resource management system,enhances the enterprise equipment renewal input is also increase thenecessary conditions of enterprise technology assets.3. Strategic management of technology of assets from the perspectiveof discussed enterprise managerial personnel should examine theirexisting resources and competitive advantage and shortage of technologyassets, input-output analysis and timely financial performanceevaluation, so as to find out enterprise asset allocation and theinsufficiency of the optimization proposals put forward reasonable. Inthe new technology era, increased technical assets investments havebecome improve enterprise core competitive ability, the most effectiveway for effective technical assets stable and efficient financialstrategy provides assurance and run for each enterprise’s developmenthave a profound effect.This paper innovation lies in: Through the case analysis, calculatesthe hisense group,1997and2009technology assets the proportion of totalassets of enterprises, the data for1.01%for enterprises to developtechnology research and development strategy planning to provideimportant basis.
Keywords/Search Tags:technology assets, financial structure, Assets structure
PDF Full Text Request
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