会计学院知识库

当前统一通信行业迅猛发展，给人们工作和生活带来更多的便利，不断吸引着人们的关注。随着人们多样化需求的不断出现、5G技术的广泛应用、物联网应用的加速落地，统一通信行业处在日新月异的变革之中。由于企业的盈利模式决定了企业未来的竞争优势，对于统一通信行业盈利模式的分析是有价值的，因此，本次研究基于价值链视角来分析统一通信行业的盈利模式，并且提出相应的优化措施。期望对于企业盈利模式转型发展有所帮助，而且对于大众了解统一通信行业的盈利模式提供参考。

本文以国内统一通信行业知名企业亿联网络为例，基于价值链视角来分析公司的盈利模式。首先分析公司盈利模式发展现状，运用三层面增长理论将公司业务发展的进程分为三个阶段，详细介绍这三个层面公司盈利模式的转变过程，得出公司现有的盈利模式为价值链整合模式，分别从价值链和盈利模式要素出发对公司现存的价值链整合模式进行系统分析。然后运用报表分析和财务比率分析的角度重点对现有的价值链整合模式进行财务效果评价。在分别与国外知名企业思科公司和同行业均值进行比较的前提下，得出亿联网络公司目前面临的主要问题是：业务拓展较快，企业内部价值创造效率较低；新竞争对手多，横向链条市场竞争力弱；供销模式集中，纵向价值体系波动大。可能存在的风险为海外市场风险和汇率风险。

通过研究，亿联网络可以采取以下措施：在内部价值链上，加强管理制度建设，提升内部运作效能，提高员工管理水平，健全内部治理机制；在横向价值链上，提高研发能力，培养竞争优势，加大品牌建设，提高产品知名度；在纵向价值链上，加强采购管理，提高供应链的稳定性，扩大利润对象范围，实现销售终端增值。此外，公司可以采取另辟蹊径，积极扩展国内市场份额、加强预防和控制，提高应急处理能力来应对面临的海外市场风险和汇率风险。

At present, unified communication industry develops rapidly, which brings more convenience to people's work and life and attracts people's attention. With the emergence of people's diverse needs, the wide application of 5G technology, and the accelerated implementation of the Internet of Things, the unified communications industry is undergoing rapid changes. Since the profit model of an enterprise determines its competitive advantage in the future, it is valuable to analyze the profit model of the unified communication industry. Therefore, this study analyzes the effect of the profit model of the unified communication industry from the perspective of value chain and puts forward corresponding optimization measures. It is expected to be helpful for the transformation and development of enterprise profit model, and provide reference for the public to understand the profit model of unified communication industry.

This paper takes Eilian Network, a well-known enterprise in the unified communication industry in China, as an example to analyze the company's profit model based on the value chain perspective. First analysis of the current situation of the development of company profit model, using three levels growth theory the company's business development process is divided into three phases, detailed introduces the three levels of the company's profit model transition, it is concluded that the company's existing profit model for value chain integration mode, respectively from the value chain and profit model elements on the company's existing value chain integration model for system analysis. Then the financial effect of the existing value chain integration mode is evaluated from the perspective of financial statement analysis and financial ratio analysis. On the premise of comparing with foreign well-known enterprises Cisco and the industry average, it is concluded that the main problems facing Eilian Network company are: fast business development, low efficiency of internal value creation; There are many new competitors, and the horizontal chain market competitiveness is weak. Supply and marketing mode concentration, vertical value system fluctuation. The possible risks are overseas market risk and exchange rate risk.

Through research, Yilian network can take the following measures: in the internal value chain, strengthen the management system construction, improve the internal operation efficiency, improve the staff management level, improve the internal governance mechanism; In the horizontal value chain, improve research and development capabilities, cultivate competitive advantages, expand brand building, enhance product awareness; In the vertical value chain, strengthen the purchase management, improve the stability of supply chain, expand the scope of profit object, realize the value-added of sales terminal. In addition, the company can adopt a new way to actively expand the domestic market share, strengthen prevention and control, and improve the emergency handling capacity to deal with overseas market risks and exchange rate risks.