【摘要】：成本習(xí)性是成本會(huì)計(jì)與管理會(huì)計(jì)領(lǐng)域的重要概念,用來揭示企業(yè)成本與業(yè)務(wù)量之間的變化關(guān)系。傳統(tǒng)的成本習(xí)性模型中,成本可以按照成本習(xí)性分為變動(dòng)成本、固定成本。成本和業(yè)務(wù)量之間的關(guān)系符合y=a+bx的關(guān)系式,a代表固定成本,b代表邊際變動(dòng)成本,即成本和業(yè)務(wù)量直接存在著線性的關(guān)系、成本與業(yè)務(wù)量的增減呈對(duì)稱性、成本的邊際變動(dòng)不受業(yè)務(wù)量變動(dòng)方向的影響。根據(jù)成本習(xí)性傳統(tǒng)模型,企業(yè)成本總額的驅(qū)動(dòng)因素是業(yè)務(wù)量,而與業(yè)務(wù)量變動(dòng)的方向等其他因素?zé)o關(guān),無論業(yè)務(wù)量上升還是下降,成本總額的變動(dòng)幅度是相同的。這種傳統(tǒng)的成本分析過于簡(jiǎn)單,雖然便于工作人員理解和掌握,但是過于理想化,忽略了實(shí)際中的許多影響因素,并不能全面揭示成本總額與業(yè)務(wù)量之間的變動(dòng)關(guān)系,與現(xiàn)實(shí)中管理者進(jìn)行成本管理的實(shí)際情況并不完全相符合。后來,有學(xué)者提出了成本費(fèi)用粘性思想。成本費(fèi)用粘性的概念所指的是一種非對(duì)稱性,當(dāng)企業(yè)成本費(fèi)用的邊際變化率隨著業(yè)務(wù)量在不同方向變化的時(shí)候,并沒有對(duì)稱。在企業(yè)的業(yè)務(wù)量增加時(shí),成本費(fèi)用的增長(zhǎng)速度要高于業(yè)務(wù)量減少時(shí)成本費(fèi)用的減少速度�？梢杂贸杀举M(fèi)用隨業(yè)務(wù)量不同方向變動(dòng)的邊際變化率之差來衡量成本費(fèi)用粘性,并且用差值的大小來比較不同研究對(duì)象成本費(fèi)用粘性的高低。值得注意的是,并不是所有的非對(duì)稱性都是成本費(fèi)用粘性,如果當(dāng)務(wù)量下降時(shí),成本費(fèi)用減少的速度大于業(yè)務(wù)量上升時(shí)的增加速度,盡管這種現(xiàn)象也是非對(duì)稱性,但是這并不是成本費(fèi)用粘性,而是反粘性(anti-sticky)的表現(xiàn)。所以,在研究時(shí)不僅僅要檢驗(yàn)成本費(fèi)用隨業(yè)務(wù)量不同方向變動(dòng)是否存在非對(duì)稱性,更要關(guān)注這種非對(duì)稱性的具體表現(xiàn),分析增長(zhǎng)率和減少率孰高孰低,增長(zhǎng)率高于減少率才是成本費(fèi)用粘性,增長(zhǎng)率低于減少率是反粘性。本文研究了我國(guó)滬深兩市A股上市2005-2011年的財(cái)務(wù)數(shù)據(jù),通過經(jīng)驗(yàn)數(shù)據(jù)對(duì)傳統(tǒng)的成本模型提出質(zhì)疑,對(duì)成本費(fèi)用粘性問題進(jìn)行了深入系統(tǒng)的研究。本文共包括以下六個(gè)部分： 第一章為緒論,先介紹了文章的選題背景、研究意義,并且,還對(duì)本文的研究方法和創(chuàng)新點(diǎn)進(jìn)行了闡述,對(duì)于該問題應(yīng)主要關(guān)注的幾個(gè)方面進(jìn)行的簡(jiǎn)要的介紹。 第二章是文獻(xiàn)綜述,主要對(duì)國(guó)內(nèi)外成本費(fèi)用粘性研究文獻(xiàn)進(jìn)行了回顧和簡(jiǎn)評(píng)。 第三章論述了成本會(huì)計(jì)的相關(guān)理論。首先,列舉了成本粘性、費(fèi)用粘性、總成本粘性三個(gè)概念,對(duì)三個(gè)概念直接的差異進(jìn)行了詳細(xì)地辨析,接著還對(duì)成本費(fèi)用粘性的成因和特點(diǎn)進(jìn)行了闡述。 第四章檢驗(yàn)我國(guó)上市公司的總成本粘性的存在性、粘性對(duì)時(shí)間跨度的變化,并且比較了成本粘性、費(fèi)用粘性、總成本粘性三者的差異,得出了費(fèi)用粘性最大,總成本粘性次之,成本粘性最弱的結(jié)論。還對(duì)總成本粘性的影響因素進(jìn)行了研究。 第五章探討我國(guó)11個(gè)行業(yè)的上市公司總成本粘性存在的差異,對(duì)各行業(yè)差異的特點(diǎn)進(jìn)行總結(jié)和解釋。 第六章對(duì)如何應(yīng)對(duì)成本費(fèi)用粘性的負(fù)面效應(yīng)提出了對(duì)策建議。 第七章為全文的總結(jié)。在總結(jié)全文的基礎(chǔ)上指明了本文的貢獻(xiàn)以及研究局限,并對(duì)未來成本費(fèi)用粘性的研究進(jìn)行了展望。 通過對(duì)來自我國(guó)滬深兩市A股的1458家企業(yè)2005-2011年的財(cái)務(wù)數(shù)據(jù)進(jìn)行分析之后發(fā)現(xiàn)：(1)我國(guó)上市公司存在總成本粘性；(2)如果單純考慮銷管費(fèi)用之和、或者單純考慮營(yíng)業(yè)成本時(shí),也存在費(fèi)用粘性、成本粘性,且費(fèi)用粘性最大、總成本粘性次之、成本粘性最�。�(3)總成本粘性隨著時(shí)間跨度的增加而逐漸減弱(4)GDP增長(zhǎng)率越大,總成本粘性越大(5)資產(chǎn)負(fù)債率越大,總成本粘性越大(6)總成本粘性存在著明顯的行業(yè)差異,農(nóng)、林、牧、社會(huì)服務(wù)業(yè)、漁業(yè)、制造業(yè)、信息技術(shù)業(yè)、采掘業(yè)、建筑業(yè)都存在著成本費(fèi)用粘性,交通運(yùn)輸、倉儲(chǔ)業(yè)、房地產(chǎn)業(yè)不存在成本費(fèi)用粘性。 本文的創(chuàng)新之處在于：(1)在已有的成本費(fèi)用粘性研究成果的基礎(chǔ)上,對(duì)成本的概念進(jìn)行了擴(kuò)充,完善了成本費(fèi)用粘性的概念范疇,本文對(duì)成本粘性、費(fèi)用粘性和成本費(fèi)用粘性(即總成本粘性)三者進(jìn)行了概念辨析,對(duì)比了三個(gè)概念的異同,并進(jìn)行了比較研究,分別證明了成本粘性、費(fèi)用粘性和成本費(fèi)用粘性(即總成本粘性)的存在性。本文在研究成本費(fèi)用粘性時(shí),深入挖掘了各項(xiàng)成本與業(yè)務(wù)量之間的關(guān)系。(2)本文還對(duì)總成本粘性的行業(yè)差距進(jìn)行了分析,揭示了我國(guó)11個(gè)行業(yè)總成本粘性的差異性。
[Abstract]:Cost habit is an important concept in the field of management and management accounting, which is used to reveal the relationship between enterprise cost and business volume. In the traditional cost habit model, the cost can be divided into variable cost and fixed cost according to cost habit. The relation between cost and business volume conforms to the relation of y = a + bx, a represents the fixed cost, b represents the marginal change cost, that is, the cost and the traffic are directly related to the linear relationship, the increase and decrease of the cost and the business volume is symmetrical, and the marginal change of the cost is not affected by the change direction of the traffic volume. According to the traditional model of cost habit, the driving factor of total enterprise's total cost is business volume, regardless of other factors such as the direction of the change of business volume, whether the volume of business is up or down, the fluctuation range of total cost is the same. This traditional cost analysis is too simple, although it is easy to understand and master the staff, but it is overly idealization, ignores many influential factors in practice, and does not fully reveal the relationship between total cost and business volume, The actual situation of cost management is not completely consistent with the actual situation. Later, some scholars put forward the idea of cost stickiness. The concept of cost stickiness refers to a kind of asymmetry, and when the marginal rate of change of enterprise cost varies with the traffic volume in different directions, there is no symmetry. When the business volume of the enterprise is increased, the growth rate of the cost is higher than the reduction rate of the cost when the business volume is reduced. The cost stickiness can be measured by the difference of the marginal rate of change in the different direction of the business volume, and the viscosity of different research objects can be compared with the size of the difference. It is worth noting that not all asymmetry is cost-viscous, and if the traffic volume decreases, the speed at which the cost is reduced is greater than the increase in the increase in the volume of traffic, although this phenomenon is also non-symmetrical, but this is not cost-viscous, but an anti-stick performance. Therefore, at the time of research, it is not only necessary to check whether the cost varies with the different direction of the business volume or not, more attention is paid to the concrete expression of asymmetry, the analysis growth rate and the reduction rate are lower, the growth rate is higher than the reduction rate, which is the viscosity of the cost. The rate of growth is lower than the rate of decrease is anti-adhesive. In this paper, the financial data of Shanghai-Shenzhen stock market for 2005-2011 was studied, and the traditional cost model was questioned by empirical data. This article includes the following six parts: In the first chapter, the thesis introduces the background and significance of the topic selection, and also expounds the research methods and points of innovation in this paper. The second chapter is a review of literature, which mainly deals with the literature of the domestic and foreign cost viscous research literature. Review and review. Chapter 3 discusses the formation of First of all, the three concepts of cost stickiness, cost stickiness and total cost are listed, the difference between the three concepts is analyzed in detail, and then the cause of the cost stickiness is also analyzed. The fourth chapter examines the existence of the total cost stickiness of listed companies in our country, the change of viscosity on time span, and compares the differences between cost stickiness, cost stickiness and total cost stickiness, and concludes that the cost stickiness is the biggest and the total cost is sticky. It's the most cost-sticky conclusion. It's also about the total cost. The fifth chapter discusses the difference between the total cost and viscosity of listed companies in 11 industries in China. The characteristics of industry differences are summarized and explained. Negative effects of this cost stickiness The countermeasures and suggestions are put forward. Chapter 7 is the summary of the whole text. The contribution and research bureau of this paper are pointed out on the basis of summarizing the whole text. Based on the analysis of the financial data of 1458 enterprises from two cities in Shanghai and Shenzhen in 2005-2011, the author finds that: (1) The total cost stickiness of listed companies in our country; In sum, or simply consider the operating cost, there are also cost stickiness, cost stickiness, and the maximum cost stickiness, the lowest total cost and the smallest cost; (3) the total cost viscosity decreases gradually with the increase of time span (4) GDP The bigger the growth rate, the bigger the total cost viscosity (5) the larger the debt-liability ratio, the bigger the total cost stickiness (6) there is obvious industry difference in the total cost stickiness, agriculture, forestry, animal husbandry, social service industry, fishery, manufacturing industry, information technology industry, mining and mining industry. There are cost stickiness in the construction industry. The innovation of this paper lies in: (1) on the basis of the research results of the existing cost, the concept of cost is carried out. In this paper, the concepts of cost stickiness, cost viscosity and cost viscosity (i.e. total cost viscosity) are analyzed, compared with the three concepts, and compared with the three concepts, the cost is proved respectively. The existence of sticky, cost-viscous, and cost-viscous (i.e., total cost viscosity). When the cost is sticky, the relationship between the cost and the business volume is deeply excavated. (2) The industry difference of total cost viscosity is also discussed in this paper.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F276.6

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