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  本文選題：成本粘性 + 上市公司��； 參考：《陜西科技大學》2013年碩士論文

【摘要】：成本粘性是公司經營管理活動的重要內容，加強成本管理是提高公司管理水平和經營績效的重要手段和方式。傳統(tǒng)的管理會計假設成本與業(yè)務量之間是一種線性關系，這種假設偏離了實際的成本狀況，對企業(yè)的成本計劃、控制和決策都有很大的局限性�，F(xiàn)代研究發(fā)現(xiàn)，成本與業(yè)務量并不是一種簡單的線性關系，它們之間是非對稱性的，即存在“成本粘性”。所謂“成本粘性”，是指當業(yè)務量等額增減變化的時候，相應的成本下降的幅度比成本上升的幅度要小。 自2004年以來，“成本粘性”這一研究領域逐漸被我國學者所關注，但是仍然缺乏系統(tǒng)的分析。本文首先對成本粘性下了定義，點出本文研究的中心內容。其次，對國內外的研究動態(tài)進行了梳理，介紹成本粘性的特點，，提出了成本具有普遍性、遞減性和異向性三大特征，以代理理論、不完全契約理論和交易成本理論等相關理論為依據，對企業(yè)內部的影響因素和外部影響因素進行分析，提出研究假設。再次，本文以A股上市的984家公司2007—2011年企業(yè)年報為對象搜集數據，利用計量模型進行實證檢驗我國上市公司成本粘性的存在性和各影響因素對成本粘性的影響效果。第四，本文對成本粘性進行了深入研究，對不同行業(yè)、不同區(qū)域的成本粘性進行檢驗，利用多元回歸分析的方法，試圖找出各影響因素在行業(yè)不同和區(qū)域不同時對成本粘性的影響效果的差異。最后，本文結合我國的經濟環(huán)境和企業(yè)管理的實際情況，提出優(yōu)化成本粘性等政策性建議。 文章得出結論：（1）中國上市企業(yè)成本粘性是廣泛存在；（2）國家的宏觀環(huán)境對我國上市公司的成本粘性產生影響；（3）成本粘性與業(yè)務量的變動是反向的比例關系；（4）成本粘性不會隨時間跨度的延長而立刻降低，從N=3開始，成本粘性才降低；（5）負債比率與我國上市公司的成本粘性之間是負相關的關系；（6）股權集中度適中時，成本粘性較小，股東持股比例較少或較多時，成本粘性較大，且股東持股比例較少的上市公司的成本粘性比股東持股比例較多的上市公司的成本粘性大；（7）各行業(yè)間的成本粘性是普遍存在的，且呈現(xiàn)差異，其中建筑業(yè)的成本粘性最大、紡織業(yè)的成本粘性最��；（8）我國上市公司的三大區(qū)域間的成本粘性是存在的，且具有差異性，東部的成本粘性最小、中部的次之、西部的最大；（9）各種因素相互交錯，共同影響成本粘性度的大小。 徹底去除成本粘性是太不可行的，然而，我們可以盡可能地來減少成本粘性。通過改善市場環(huán)境，提高上市企業(yè)的公眾監(jiān)督力度和提高上市企業(yè)的內部管理水平，提高管理者的管理素質等措施來減少成本粘性，使得企業(yè)的經濟資源得到更好的利用。
[Abstract]:Cost stickiness is an important part of the management activities of a company. Strengthening cost management is an important means and means to improve the management level and management performance of a company. The traditional assumption of management accounting is a linear relationship between cost and volume of business. This assumption deviates from the actual cost situation and has great limitations to the cost planning, control and decision making of enterprises. Modern research has found that cost and business volume are not a simple linear relationship, they are asymmetric, that is, "cost stickiness". The so-called "cost stickiness" means that when the volume of business increases or decreases, the corresponding decrease in cost is smaller than the increase in cost. Since 2004, the research field of "cost stickiness" has been paid more and more attention by Chinese scholars, but there is still a lack of systematic analysis. In this paper, the cost stickiness is defined, and the main content of this paper is pointed out. Secondly, the research trends at home and abroad are reviewed, the characteristics of cost stickiness are introduced, and the cost has three characteristics of universality, decrement and heterogeneity. On the basis of incomplete contract theory and transaction cost theory, this paper analyzes the internal and external influence factors, and puts forward the research hypothesis. Thirdly, this paper collects data from 984 companies listed in A shares from 2007 to 2011, and empirically tests the existence of cost stickiness of listed companies in China and the effect of influencing factors on cost stickiness by using the econometric model. Fourthly, the cost stickiness of different industries and regions is tested, and the method of multivariate regression analysis is used. This paper tries to find out the effects of different factors on cost stickiness in different industries and regions at the same time. Finally, according to the economic environment and the actual situation of enterprise management in China, this paper puts forward some policy suggestions such as optimizing cost stickiness. This paper draws a conclusion that the cost viscosity of Chinese listed enterprises is widespread in China. (2) the macro environment in China has an impact on the cost viscosity of listed companies in China. (3) the cost viscosity and the change of business volume are inversely proportional to each other. Sex doesn't decrease with the time span. The relationship between the ratio of cost viscosity and the cost viscosity of listed companies in our country is a negative correlation between the cost viscosity and the cost viscosity of listed companies. When the concentration degree of equity is moderate, the cost viscosity is smaller, and the shareholder holding ratio is less or more, the cost viscosity is higher. And the cost viscosity of the listed company with less shareholder holding ratio is higher than that of the listed company with more shareholder holding ratio.) the cost viscosity of each industry is universal, and there are differences, among which, the cost viscosity of construction industry is the largest. The cost viscosity of China's listed companies exists and has differences. The cost viscosity is the least in the east, the second in the middle, and the largest in the west. Together, the cost viscosity is affected. Removing cost stickiness completely is not feasible, however, we can reduce cost stickiness as much as possible. By improving the market environment, improving the public supervision of the listed enterprises, improving the internal management level of the listed enterprises and improving the management quality of the managers, the cost stickiness can be reduced, and the economic resources of the enterprises will be better utilized.
【學位授予單位】：陜西科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F276.6

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