试论生产企业价值链价值评估的基本原理及方法

本文尝试对企业能力理论研究的核心内容———企业价值链进行量化的探讨。将企业价值链分解为原材料及零部件供应链、企业内部的生产链以及销售渠道价值链。在采用不同的评价指标对这三部分分别进行评估的基础上,使用超额赢利能力这个指标对评估结果进行了分析,将其加总后所得值即为企业价值链价值评估的最终结果。

Study on the Basic Principle and Method of Valuation about Product Enterprises Value Chain

This paper makes a try of research on the quantification of value chain,which is the core content of enterprises ca鄄pability theory.Enterprises value chain lies in the following:supply chain of raw material&components and parts,product chain oc鄄curred in the enterprises and value chain realized in the marketing channel.Based on assessment of the three parts with different e鄄valuation indexes respectively,the author analyses the valuation results with the hyper-profit competence index,and the total amount of those factors mentioned above is the final result of enterprises value chain.