本文選題：制造業(yè)類上市公司 + 費用粘性��； 參考：《長安大學》2013年碩士論文

【摘要】：制造業(yè)作為國民經(jīng)濟的物質(zhì)基礎，既是國民經(jīng)濟的產(chǎn)業(yè)主體，也是國家工業(yè)化和現(xiàn)代化建設的骨干，其發(fā)展水平是國家綜合經(jīng)濟實力、科技實力、國防實力和國際競爭力的重要標志，是國家安全的保障。我國作為一個人口眾多，資源相對短缺的社會主義國家，制造業(yè)的重要性更是非同一般。對于制造業(yè)企業(yè)來說，成本管理是其生產(chǎn)經(jīng)營活動中的重要內(nèi)容，如何降低成本對制造業(yè)企業(yè)提高其市場競爭能力以及維持生存、發(fā)展都有著十分重要的意義。在降低成本的過程中，成本通常不能隨業(yè)務量的下降及時做出調(diào)整，成本中的費用在業(yè)務量下降時的邊際減少量要小于業(yè)務量上升時的邊際增加量，即存在費用粘性。這種現(xiàn)象的存在直接影響了企業(yè)的成本管理水平，導致企業(yè)市場反應速度變慢，業(yè)績下降，成為我國制造業(yè)企業(yè)發(fā)展的絆腳石，不利于企業(yè)提高其競爭力。 論文從我國制造類上市公司費用粘性的現(xiàn)狀出發(fā)，分析了其成因和影響因素，并對2007-2011期間我國制造類上市公司費用粘性的存在程度及影響因素進行了實證研究。研究結(jié)果表明：①我國的制造類上市公司存在較大程度的費用粘性；②企業(yè)戰(zhàn)略選擇在一定程度上會對費用粘性產(chǎn)生影響；③外部的宏觀經(jīng)濟情況對企業(yè)費用粘性的大小影響比較大，宏觀經(jīng)濟發(fā)展的越快，通貨膨脹越嚴重，企業(yè)管理者會加強企業(yè)的費用管理，從而在一定程度上會減小企業(yè)的費用粘性；④企業(yè)內(nèi)部股權(quán)越集中，其公司治理水平也越高，，企業(yè)的費用粘性就會越小，反之，企業(yè)自由現(xiàn)金流量越大，其管理者的自利行為會隨著自由現(xiàn)金流量的增大而變得越嚴重，從而削弱了企業(yè)對費用的管控能力，使得企業(yè)產(chǎn)生較大的費用粘性。針對上述研究結(jié)果，論文從優(yōu)化戰(zhàn)略選擇、優(yōu)化外部環(huán)境和加強內(nèi)部管理三個方面為企業(yè)提出了相關(guān)的政策建議。幫助企業(yè)提升成本管控能力，降低費用粘性，使得企業(yè)能夠物盡其用，減少浪費，從而實現(xiàn)降低成本，增強企業(yè)競爭力的目的，使我國的制造類上市公司能夠長期、持續(xù)、高效的發(fā)展，為我國的經(jīng)濟發(fā)展做出更大的貢獻。
[Abstract]:As the material basis of the national economy, the manufacturing industry is not only the main industry of the national economy, but also the backbone of the country's industrialization and modernization. Its development level is the comprehensive economic strength, the scientific and technological strength of the country. The important symbol of national defense strength and international competitiveness is the guarantee of national security. As a socialist country with large population and shortage of resources, the importance of manufacturing industry is even more extraordinary. For manufacturing enterprises, cost management is an important part of their production and management activities. How to reduce costs is of great significance to the manufacturing enterprises to improve their market competitiveness and maintain their survival and development. In the process of reducing the cost, the cost can not be adjusted in time with the decline of the business volume, the marginal reduction of the cost in the cost is smaller than the marginal increase when the volume of business increases, that is, the cost is viscous. The existence of this phenomenon has a direct impact on the level of cost management of enterprises, leading to the slow down of market reaction and the decline of performance, which is a stumbling block to the development of manufacturing enterprises in China, and is not conducive to the improvement of their competitiveness. Starting from the current situation of the cost stickiness of manufacturing listed companies in China, this paper analyzes its causes and influencing factors, and makes an empirical study on the existence degree and influencing factors of the fee stickiness of manufacturing listed companies in China from 2007 to 2011. The results show that the cost stickiness exists in the manufacturing listed companies in China to a certain extent, the strategic choice of enterprises will influence the cost stickiness to a certain extent. (3) the external macroeconomic situation has a great influence on the viscosity of enterprise expenses. The faster the macroeconomic development is, the more serious the inflation will be, and the managers of enterprises will strengthen the cost management of enterprises. Thus, to a certain extent, it will reduce the cost stickiness of the enterprise. The more concentrated the stock right within the enterprise is, the higher the corporate governance level is, and the less the cost stickiness will be, on the contrary, the greater the free cash flow of the enterprise is. The self-interest behavior of its managers will become more serious with the increase of free cash flow, which weakens the enterprise's ability of controlling and controlling expenses and makes the enterprise produce greater cost stickiness. In view of the above research results, the paper puts forward the relevant policy recommendations for the enterprise from three aspects: optimizing the strategic choice, optimizing the external environment and strengthening the internal management. To help enterprises improve their cost control ability, reduce cost stickiness, enable enterprises to make the best use of goods and reduce waste, thus achieving the goal of reducing costs and enhancing the competitiveness of enterprises, so that the manufacturing listed companies in our country can be long-term, sustainable, High-efficiency development, for our country's economic development to make greater contributions.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F425

【引證文獻】

相關(guān)碩士學位論文 前2條

1 高婉瑩;信息不對稱視角下企業(yè)成本粘性控制機制研究[D];沈陽航空航天大學;2017年

2 王貝;成本粘性對企業(yè)績效的影響研究[D];中國礦業(yè)大學;2015年

本文編號：1903542