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纺织业品牌效应、成本控制与营收增长研究

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本文以2017-2023年100家纺织业数据为研究样本,考察品牌效应、成本控制与营收增长的影响.研究发现:(1)纺织业企业品牌效应、成本控制与企业营收增长能力之间都存在着非常明显的负相关关系;(2)企业规模和净资产回报率可以增加公司的营收增长能力;(3)企业的资产负债率与营收增长能力显著负相关.
Research on brand effect,cost control and revenue growth in textile industry
According to the statistics of the Ministry of Industry and Information Technology,the overall sales volume of the textile industry has rebounded compared with the epidemic period,and there is still room for improvement in the total economic contri-bution.This paper takes the data of 100 textile companies from 2017 to 2023 as a research sample to examine the impact of brand effect,cost control and revenue growth.The results show that:(1)There is a very obvious negative correlation between the brand effect,cost control and revenue growth ability of textile enterprises;(2)enterprise size and return on net assets can increase the company's revenue growth ability,and(3)the asset-liability ratio of the enterprise is significantly negatively correlated with the rev-enue growth ability.

textile industrybrand effectcost controlrevenue growth

谢睿、吴珺怡、梁后军

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安徽财经大学会计学院,安徽蚌埠 233000

安徽财经大学管理科学与工程学院、安徽财经大学棉花工程研究所,安徽蚌埠 233000

纺织业 品牌效应 成本控制 营收增长

&&&&安徽省高校自然科学重点项目

2023AH0502452022CX058KJ2021A0478

2024

中国纤检
中国纤维检验局

中国纤检

影响因子:0.11
ISSN:1671-4466
年,卷(期):2024.(7)