摘要
传统成本性态理论认为,企业成本与业务量等比例同方向变化,而成本费用"粘性"现象的发现推翻了该理论,因此,本文为探索我国制造业成本性态现状,利用沪深股市制造业上市公司2010-2015财务数据,实证分析了企业营业成本、销售费用与管理费用的费用"粘性"行为。研究结果表明:我国制造业上市公司成本费用确实存在"粘性"现象,进一步研究发现,不同类型成本费用的"粘性"程度有所差异,其中管理费用的最强,销售费用次之,营业成本最小,为更好地规范制造业成本治理提供一定的参考。
The traditional cost theory suggests that the ratio of firm cost to sale changes in the same direction,and the discovery of cost stickiness overturns the theory. Therefore,in order to explore the status of China＇s manufacturing cost performance,this paper analyzes the cost of operating costs,sales expenses and management fees of the enterprises in Shanghai and Shenzhen stock market by using the financial data of 2010-2015. The results show that there is a ＂ sticky＂ phenomenon in the cost of listed companies in China. Further research shows that the degree of ＂ stickiness＂ of different types of cost is different,among which the management cost is the strongest,the selling cost is the second,the operating cost is the smallest,which provides a certain reference for better regulation of manufacturing cost management.
出处
《宜春学院学报》
2017年第7期44-48,共5页
Journal of Yichun University
基金
安徽财经大学研究生科研创新基金项目(项目编号:ACYC2016195)
