摘要
论文针对成本粘性这一主题，梳理了成本粘性的产生原因，特性以及会影响成本粘性的因素三个主要问题。已有研究表明：成本具有粘性，即：当业务量减少时成本的变化量小于业务量等额增加时成本的变化量。调整成本、代理成本和管理者预期等观点在一定程度上解释了出现成本粘}生的原因；成本粘性呈现出普遍性、分层性、反向性等特性；影响成本粘性的因素具有多样化。在以下几个方面还可以进行更加深入的研究：成本粘性研究的样本多是上市公司，而不同所有权性质的公司，如非上市公司以及事业单位是否会存在成本粘性，在成本枷『生会有怎样表现？成本枷『生的程度应如何评价，“粘性”在什么范围才“好”尚没有定论。要全面认识成本粘性，这些问题在以后的研究中亟待解决。
In view of the theme of cost stickiness, this paper combs the three major problems： the causes, the characteristics and the factors that affect the cost of stickiness. It has been shown that the cost is viscous, that is, the amount of change in cost when business decreases is less than the amount of change in the cost when business increases the same amount. Adjustment costs, agency costs and manager expectations, etc. to some extent explains the reasons of sticky cost; cost sticky showing a universal, layered, reverse and other characteristics; the factors affect the cost of sticky are diversified. In the following aspects we can conduct more in-depth study： the cost of sticky study of the sample is mostly in listed companies, while in different nature companies such as non-listed companies and institutions, will there be the existence of cost sticky, and how will the cost of sticky performance？ How to evaluate the sticky degree, and what ＂sticky＂ range is ＂good＂ is not yet conclusive. To fully understand the cost of stickiness, these problems are waiting to be resolved in the future research.
出处
《财务与金融》
2017年第4期37-41,共5页
Accounting and Finance
基金
本文是2013年度教育部人文社会科学研究一般项目“药品零差率下新疆县级公立医院补偿现状分析与对策研究”（13YJA630036）的阶段性成果
关键词
成本粘性
成因
特性
影响因素
研究展望
Cost Stickiness, Causes, Influencing Factors, Research Prospects
