公司内部控制,产能利用率和总因子生产率
1Systems and Industrial Engineering Technology Research Center, Zhongyuan University of Technology, Zhengzhou, Henan, China.
PloS one
|February 11, 2025
概括
有效的内部控制 (IC) 提高了企业的产能利用率和总因素生产率. 充足的产能利用作为一个关键的调解者,增强了IC对生产力的积极影响,特别是在不确定的环境中.
科学领域:
- 商业和管理的管理.
- 经济学 经济学 经济学
- 组织行为 组织行为
背景情况:
- 内部控制 (IC) 和主要代理理论提供了框架.
- 了解IC,产能利用率和总因素生产率之间的相互作用对于业务绩效至关重要.
- 现有的文献可能无法充分阐明产能利用率的调解作用.
研究的目的:
- 调查有效的内部控制对产能利用率和总要素生产率的直接和间接影响.
- 检查容量利用在内部控制和总因子生产率之间的关系中的调解效应.
- 分析环境不确定性如何调节这些关系.
主要方法:
- 基于内部控制理论和主要代理理论的理论框架.
- 实证分析探讨了IC,产能利用率和总因素生产率之间的关系.
- 异质性分析,以评估环境不确定性的影响.
主要成果:
- 有效的内部控制显著提高了产能利用率和总因素生产率.
- 产能利用率表明,内部控制和总因素生产率之间存在着重要的调解效应.
- 在环境不确定性较高的情况下,IC的积极影响和产能利用的调解作用会被放大.
结论:
- 加强内部控制对于提高运营效率和生产率至关重要.
- 企业应该专注于优化产能利用率,作为利用内部控制优势的机制.
- 鼓励强大的IC建设的监管指导可以提高企业的竞争力.
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