本文選題：成本粘性 + 主觀影響因素��； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：成本粘性是指當(dāng)成本隨著業(yè)務(wù)量的變化而變化時(shí)，其邊際變化率在不同的業(yè)務(wù)量變化方向上的不對(duì)稱性。簡(jiǎn)單地說，，就是當(dāng)業(yè)務(wù)量增加時(shí)所引起的成本增加額大于業(yè)務(wù)量等額減少時(shí)引起的成本減少額。這與傳統(tǒng)管理會(huì)計(jì)理論的假設(shè)，成本的邊際變化率在業(yè)務(wù)量變化方向上的對(duì)稱性是相矛盾的，因而成本粘性的研究是對(duì)傳統(tǒng)成本模型假設(shè)的一個(gè)挑戰(zhàn)，這就使得本文的研究有了一定的理論和現(xiàn)實(shí)意義。 本文創(chuàng)新之處有兩點(diǎn)，一是運(yùn)用前景理論對(duì)成本粘性加以解釋和說明，二是對(duì)影響成本粘性的因素從主客觀兩方面進(jìn)行了系統(tǒng)的分析。行為經(jīng)濟(jì)學(xué)的前景理論是對(duì)成本粘性理論解釋的一個(gè)新的視角，也是本文進(jìn)行研究假設(shè)的基礎(chǔ)之一。成本粘性的影響因素有很多，不同的影響因素對(duì)成本粘性的影響程度也各不相同，對(duì)這些影響因素的分析和實(shí)證有利于企業(yè)成本控制水平的提高，提高企業(yè)經(jīng)濟(jì)效益。 本文選取我國(guó)制造業(yè)上市公司連續(xù)五個(gè)會(huì)計(jì)年度的樣本數(shù)據(jù)，通過實(shí)證研究數(shù)據(jù)和回歸分析，結(jié)果表明：我國(guó)制造業(yè)上市公司是存在成本粘性的；管理者成本管理缺乏效率，當(dāng)時(shí)間間隔為4年時(shí)成本粘性才出現(xiàn)減小的趨勢(shì)；股權(quán)集中度、宏觀經(jīng)濟(jì)環(huán)境因素與成本粘性負(fù)相關(guān)，公司屬性特征中的資產(chǎn)負(fù)債率與成本粘性負(fù)相關(guān)，流動(dòng)資產(chǎn)比率、資本密集度則與其正相關(guān)；結(jié)合本文實(shí)證分析的結(jié)果，本文從主客觀兩方面入手提出了減小成本粘性的系列政策建議，以便提高企業(yè)成本管理的水平，最大程度發(fā)揮企業(yè)各種資源的效用。
[Abstract]:Cost stickiness refers to the asymmetry of the marginal rate of change in different traffic directions when the cost varies with the volume of business. To put it simply, when the volume of business increases, the cost increase is greater than the cost reduction when the volume of business decreases. This is contrary to the hypothesis of traditional management accounting theory and the symmetry of marginal rate of change of cost in the direction of change of business volume, so the study of cost stickiness is a challenge to the hypothesis of traditional cost model. This makes the study of this paper has a certain theoretical and practical significance. There are two innovations in this paper, one is to explain and explain the cost stickiness by the foreground theory, the other is to analyze the factors influencing the cost stickiness from subjective and objective aspects. The prospect theory of behavioral economics is a new angle of view to explain the cost viscosity theory, and it is also one of the bases of the research hypotheses in this paper. There are many influencing factors of cost stickiness and different influence factors on cost stickiness. The analysis and demonstration of these influencing factors are beneficial to the improvement of enterprise cost control level and the improvement of enterprise economic benefit. This paper selects the sample data of Chinese manufacturing listed companies for five consecutive fiscal years, through empirical research data and regression analysis, the results show that: China's manufacturing listed companies have cost stickiness, managers' cost management is inefficient, When the time interval is 4 years, the cost viscosity decreases; the ownership concentration, macroeconomic environmental factors and cost viscosity are negatively correlated; the asset-liability ratio and cost viscosity in the corporate attributes are negatively correlated with the cost viscosity, and the current asset ratio. Combined with the results of empirical analysis, this paper puts forward a series of policy recommendations to reduce the cost stickiness in order to improve the level of cost management. Maximize the utility of the enterprise's various resources.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F276.6

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本文編號(hào)：1982790