本文關(guān)鍵詞： 成本粘性 供應(yīng)商集中程度 供應(yīng)商波動(dòng)程度 內(nèi)部控制質(zhì)量 產(chǎn)權(quán)性質(zhì)　出處：《管理科學(xué)》2017年03期 　論文類型：期刊論文

【摘要】：與管理會(huì)計(jì)中關(guān)于成本性態(tài)的經(jīng)典線性假設(shè)不同,成本粘性表現(xiàn)為成本隨業(yè)務(wù)量上下變動(dòng)時(shí)的非對(duì)稱性。從成本的構(gòu)成要素及其特征的角度看,資本密集度和勞動(dòng)力密集度均已被證明會(huì)加劇成本粘性。而探索采購(gòu)環(huán)節(jié)中與供應(yīng)商關(guān)系的集中程度和波動(dòng)程度是否會(huì)對(duì)成本粘性產(chǎn)生影響并將其影響效果在不同的內(nèi)部控制質(zhì)量下進(jìn)行比較也同樣具有重要意義。公司與供應(yīng)商關(guān)系的集中程度和波動(dòng)程度既會(huì)因信息機(jī)制而影響到調(diào)整成本,也會(huì)通過(guò)治理機(jī)制影響到代理成本,并最終作用于成本粘性。以成本粘性理論為基礎(chǔ),從2010年至2015年中國(guó)滬、深兩市的上市公司中選定6 214個(gè)公司-年樣本,采用OLS回歸對(duì)內(nèi)部控制質(zhì)量和供應(yīng)商關(guān)系如何影響成本粘性展開(kāi)研究,并通過(guò)若干穩(wěn)健性檢驗(yàn)提高結(jié)論的可靠性。研究結(jié)果表明,較高的供應(yīng)商集中程度可以減弱成本粘性,而較大的供應(yīng)商波動(dòng)程度卻會(huì)加劇成本粘性;高質(zhì)量的內(nèi)部控制可以顯著地緩解供應(yīng)商波動(dòng)程度對(duì)成本粘性的加劇作用,而其在供應(yīng)商集中程度與成本粘性之間卻并未發(fā)揮顯著作用。進(jìn)一步將樣本按照產(chǎn)權(quán)性質(zhì)分組后還發(fā)現(xiàn),相較于非國(guó)有企業(yè),國(guó)有企業(yè)的供應(yīng)商集中程度對(duì)成本粘性有更大的減弱作用,而供應(yīng)商波動(dòng)程度對(duì)成本粘性的加劇作用也會(huì)有所緩解。公司在采購(gòu)環(huán)節(jié)保持的供應(yīng)商關(guān)系同樣會(huì)對(duì)成本粘性產(chǎn)生重要影響,并會(huì)因內(nèi)部控制質(zhì)量或產(chǎn)權(quán)性質(zhì)的不同而有所差異。研究結(jié)果不僅在一定程度上豐富了從成本構(gòu)成要素這一角度對(duì)成本粘性的研究,也為中國(guó)上市公司實(shí)現(xiàn)"去產(chǎn)能、減成本"的目標(biāo)提供可選擇路徑。
[Abstract]:Unlike the classical linear hypothesis about cost behavior in management accounting, cost stickiness is expressed as the asymmetry of cost when it changes with the volume of business. Both capital and labour intensity have been shown to increase cost stickiness. Explore whether the concentration and volatility of the relationship with suppliers in the procurement process will have an impact on cost stickiness and will have an impact on cost stickiness. It is also important to compare with the quality of internal control. The concentration and volatility of the relationship between the company and the supplier can affect the adjustment cost because of the information mechanism. Based on the theory of cost stickiness, from 2010 to 2015, from 2010 to 2015, a sample of 6,214 listed companies in Shanghai and Shenzhen stock markets was selected. The OLS regression is used to study how the quality of internal control and supplier relationship affect the cost viscosity, and the reliability of the conclusion is improved by some robust tests. The results show that the higher supplier concentration can reduce the cost viscosity. However, higher volatility of suppliers will increase cost stickiness, and high quality internal control can significantly alleviate the aggravation effect of supplier volatility on cost stickiness. However, it does not play a significant role in the relationship between supplier concentration and cost stickiness. Further grouping the samples according to the nature of property rights also shows that, compared with non-state-owned enterprises, The degree of supplier concentration in state-owned enterprises has a greater weakening effect on cost stickiness. However, the extent of supplier volatility will also alleviate the aggravation of cost stickiness. The supplier relationship maintained by the company in the purchasing process will also have an important impact on cost stickiness. The research results not only enrich the research on cost stickiness from the angle of cost components to some extent, but also realize "deproductivity" for listed companies in China. The goal of cost reduction provides alternative paths.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金(15BGL058) 財(cái)政部全國(guó)會(huì)計(jì)科研課題(2015KJB012) 遼寧省教育廳人文社會(huì)科學(xué)基金(ZJ2015014)~~
【分類號(hào)】：F274;F275;F832.51

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