發(fā)布時(shí)間：2018-03-02 23:18

  本文選題：成本費(fèi)用粘性　切入點(diǎn)：調(diào)整成本　出處：《北京林業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：成本費(fèi)用管理一直是企業(yè)經(jīng)營(yíng)管理的一個(gè)重要方面,對(duì)成本費(fèi)用粘性的研究不僅能更好的認(rèn)識(shí)企業(yè)成本費(fèi)用的真實(shí)情況,同時(shí)其所反映出的會(huì)計(jì)信息也能傳遞管理層的成本費(fèi)用管理行為和企業(yè)的資源配置效率。在當(dāng)前的經(jīng)濟(jì)背景下,獲得這一時(shí)期的成本、費(fèi)用粘性程度的經(jīng)驗(yàn)數(shù)據(jù),可以提高企業(yè)進(jìn)行經(jīng)營(yíng)預(yù)測(cè)和決策時(shí)所使用信息的準(zhǔn)確性,對(duì)于加強(qiáng)企業(yè)成本和費(fèi)用的管理與控制,有較為重要的實(shí)踐指導(dǎo)意義。 本文通過(guò)梳理和歸納國(guó)內(nèi)外成本(費(fèi)用)粘性的相關(guān)研究成果,在委托代理理論、交易成本理論和契約理論的基礎(chǔ)上,首先通過(guò)檢驗(yàn)在當(dāng)前經(jīng)濟(jì)環(huán)境背景下我國(guó)上市公司成本費(fèi)用粘性的存在性及程度,為企業(yè)管理者更準(zhǔn)確地把握成本變動(dòng)信息并用以成本分析和盈余預(yù)測(cè)提供數(shù)據(jù)支持。其次,在成本費(fèi)用粘性存在的情況下,從主客觀成因的角度出發(fā),分別檢驗(yàn)了多個(gè)相關(guān)因素對(duì)成本粘性和費(fèi)用粘性的影響,并根據(jù)相關(guān)因素的可控程度,提醒管理者關(guān)注并采取不同的措施加以應(yīng)對(duì)。最后發(fā)現(xiàn),我國(guó)上市公司在當(dāng)前經(jīng)濟(jì)環(huán)境下普遍存在成本費(fèi)用粘性,且程度較以往期間有所下降。其中,費(fèi)用粘性程度最高,總成本粘性程度次之,營(yíng)業(yè)成本粘性最小。同時(shí),營(yíng)業(yè)成本粘性更多受客觀因素的影響,包括行業(yè)因素、市場(chǎng)波動(dòng)性因素和要素市場(chǎng)的市場(chǎng)化程度因素；而費(fèi)用粘性更多受到管理者行為的影響,包括管理者經(jīng)營(yíng)效率因素、管理者樂(lè)觀預(yù)期因素和管理者機(jī)會(huì)主義動(dòng)機(jī)因素。
[Abstract]:Cost cost management is always an important aspect of enterprise management. The study of cost cost stickiness can not only better understand the true situation of enterprise cost cost. At the same time, the accounting information it reflects can also transmit the cost and expense management behavior of management and the resource allocation efficiency of enterprises. Under the current economic background, the empirical data of the cost and cost stickiness of this period can be obtained. It can improve the accuracy of information used in business prediction and decision making. It is of great practical significance to strengthen the management and control of enterprise costs and expenses. Based on the principal-agent theory, transaction cost theory and contract theory, this paper summarizes the related research results of cost (cost) stickiness at home and abroad. First of all, by testing the existence and degree of cost cost stickiness of listed companies in China under the current economic environment, this paper provides data support for managers to grasp the cost change information more accurately and use it for cost analysis and earnings forecasting. In the case of the existence of cost cost stickiness, from the angle of subjective and objective causes, this paper tests the influence of several related factors on cost viscosity and cost viscosity, and according to the controllable degree of relevant factors, Finally, it is found that the cost and cost stickiness of listed companies in our country is common in the current economic environment, and the degree is lower than that of the previous period, among which, the cost stickiness is the highest. At the same time, the viscosity of operating cost is more affected by objective factors, including industry factor, market volatility factor and factor market marketization factor. However, the cost stickiness is more affected by the behavior of the manager, including the management efficiency factor, the manager optimistic expectation factor and the manager opportunism motive factor.
【學(xué)位授予單位】：北京林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F275.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李霞;韓彥峰;;冶金行業(yè)成本粘性的成因及其控制[J];財(cái)會(huì)通訊;2009年02期

2 周國(guó)強(qiáng);文穎;熊延超;王濤;;制造型企業(yè)成本粘性研究[J];財(cái)會(huì)月刊;2011年11期

3 王瓊瑤;;國(guó)內(nèi)外成本粘性研究綜述及展望[J];財(cái)會(huì)月刊;2011年29期

4 陳燦平;;企業(yè)費(fèi)用“粘性”行為影響因素研究——基于地區(qū)經(jīng)濟(jì)生態(tài)差異視角[J];財(cái)經(jīng)理論與實(shí)踐;2008年06期

5 楊琳琳;;我國(guó)制造業(yè)上市公司成本粘性問(wèn)題研究[J];山西財(cái)政稅務(wù)�？茖W(xué)校學(xué)報(bào);2011年03期

6 曹曉雪;于長(zhǎng)春;周澤將;;費(fèi)用“粘性”研究:來(lái)自中央企業(yè)的經(jīng)驗(yàn)證據(jù)[J];產(chǎn)業(yè)經(jīng)濟(jì)研究;2009年01期

7 劉武;;企業(yè)費(fèi)用“粘性”行為:基于行業(yè)差異的實(shí)證研究[J];中國(guó)工業(yè)經(jīng)濟(jì);2006年12期

8 劉青;;上市公司成本費(fèi)用粘性問(wèn)題研究[J];經(jīng)營(yíng)管理者;2011年02期

9 萬(wàn)壽義;王紅軍;;管理層自利、董事會(huì)治理與費(fèi)用粘性——來(lái)自中國(guó)制造業(yè)上市公司的經(jīng)驗(yàn)證據(jù)[J];經(jīng)濟(jì)與管理;2011年03期

10 孫錚,劉浩;中國(guó)上市公司費(fèi)用“粘性”行為研究[J];經(jīng)濟(jì)研究;2004年12期

，

本文編號(hào)：1558535