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“技术增加值”评价原理与方法 被引量:11

The Evaluation Principle and Method with "Technology Value Added"
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摘要 提出了"技术增加值"的概念,认为公司价值不仅包括"经济增加值",还应包括"技术增加值".在系统地比较了"经济增加值"与"技术增加值"两个概念和形成过程的基础上,给出了技术增加值的评价模型、评价方法和评价步骤,最后通过两个应用示例予以说明.提出应用"技术增加值"指标,更加客观反映企业的全面价值和业绩. The concept of "Technical Value Added" is given in this paper. The writers think that a company's value can be embodied not only by "Economic Value Added", but also by " Technology Value Added". By systems comparing the concepts of "Economic Value Added" and "Technology Value Added" and their forming process, the paper presents the unique evaluation model, analysis method and steps. At last, two case studies are given to verify the method. The Application of "Technology Value Added" can reflect the full ralue and performance of the canpany more objectively.
出处 《数学的实践与认识》 CSCD 北大核心 2009年第6期147-153,共7页 Mathematics in Practice and Theory
基金 国家"十一五"重大科技支撑计划项目资助(2006BAK04A07-4)
关键词 技术增加值 经济增加值 技术隐性收益 技术显性收益 技术就绪指数 技术就绪水平 technology value added economic value added technology dominant profit technology recessive profit technology readiness index technology readiness levels
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参考文献3

  • 1Modigliani F, Miller M. The cost of capital, corporation finance, and the theory of investment[J].American Economic Review, 1958,48 : 261-97.
  • 2Modigliani F, Miller M. Corporate income taxes and the cost capital: a Correction [J].American Economic Review, 1963.53:433-43.
  • 3GJB2116-1994《武器装备研制项目工作分解结构》

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