本文選題：市場競爭 + 競爭戰(zhàn)略��； 參考：《暨南大學(xué)》2013年碩士論文

【摘要】：在管理會計中，成本性態(tài)是指成本與業(yè)務(wù)量之間的依存關(guān)系。傳統(tǒng)的成本性態(tài)理論假定成本與業(yè)務(wù)量之間是線性函數(shù)關(guān)系，即企業(yè)成本與其業(yè)務(wù)量按比例均衡增減。這意味著企業(yè)的成本只能機械性的隨著業(yè)務(wù)量的變化而變化，，與企業(yè)現(xiàn)有的生產(chǎn)能力、管理者對未來情況的預(yù)期、管理層決策等因素?zé)o關(guān)。國內(nèi)外已有研究表明，企業(yè)成本與業(yè)務(wù)量之間并非總是按比例均衡增減，業(yè)務(wù)量增加引起的成本增加額通常大于業(yè)務(wù)量相應(yīng)減少時成本的減少額，即成本粘性。 目前，國內(nèi)學(xué)者對成本粘性的研究主要集中在存在性、基本特性及影響因素等方面，還未從產(chǎn)品市場競爭的角度對成本粘性問題進行探討。有鑒于此，本文以我國滬深兩市A股上市公司為樣本進行實證研究，結(jié)果發(fā)現(xiàn)：（1）我國上市公司的銷售和管理費用在整體上存在粘性。并且，作為性質(zhì)截然不同的期間費用，銷售費用與管理費用在粘性行為方面差異較大。管理費用具有較強的粘性特征，而銷售費用的粘性行為不明顯甚至出現(xiàn)反粘性。（2）我國上市公司的成本粘性水平與產(chǎn)品市場競爭程度顯著負(fù)相關(guān)，即產(chǎn)品市場競爭越激烈，成本粘性水平越低。（3）采用不同的競爭戰(zhàn)略，成本粘性水平不同。實施差異化戰(zhàn)略會加強企業(yè)的成本粘性水平，而實施成本領(lǐng)先戰(zhàn)略會削弱成本粘性水平。
[Abstract]:In management accounting, cost behavior refers to the dependence between cost and volume of business. The traditional cost behavior theory assumes that the relationship between cost and volume of business is linear, that is, the cost of an enterprise increases or decreases in proportion to its volume of business. This means that the cost of the enterprise can only change mechanically with the change of the business volume, which has nothing to do with the existing production capacity of the enterprise, the expectation of the manager on the future situation, the decision of the management and so on. Domestic and foreign studies have shown that the cost and business volume of enterprises are not always proportional and balanced increase or decrease. The cost increase caused by the increase of business volume is usually greater than the cost reduction amount when the volume of business decreases correspondingly, that is, cost stickiness. At present, domestic scholars mainly focus on the existence, basic characteristics and influencing factors of cost stickiness, and have not discussed the cost stickiness from the point of view of product market competition. In view of this, this paper takes the A-share listed companies of Shanghai and Shenzhen stock markets as a sample to conduct empirical research. The results show that the sales and management expenses of the listed companies in China are viscous on the whole. Moreover, as a distinct period cost, sales cost and management cost are different in viscosity behavior. The cost viscosity of the listed companies in China is negatively correlated with the degree of product market competition, that is, the more intense the competition in the product market, the more intense the market competition is. The lower the cost viscosity level is, the lower the cost viscosity level is. The implementation of differentiation strategy will strengthen the cost stickiness level of the enterprise, while the cost leading strategy will weaken the cost viscosity level.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F234.3

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