客户集中度与企业成本粘性——来自中国制造业上市公司的经验证据

发布时间：2018-03-16 11:45

本文选题：客户集中度　切入点：成本管理　出处：《金融研究》2017年09期 　论文类型：期刊论文

【摘要】：对成本粘性的研究有助于揭示企业的成本管理行为这一"黑箱"。本文从成本粘性的角度考察了客户集中度是否以及如何影响企业的成本管理。本文结果表明,企业成本粘性随着客户集中度的上升先逐渐减弱,随后又逐渐增强,两者之间呈现U型的非线性关系,而且这一关系只存在于民营企业中,客户集中度不会对国有企业的成本粘性产生影响。进一步的研究发现,当第一大客户为民营企业时,第一大客户销售份额与企业成本粘性之间的负相关性有所增强。本文的研究不仅拓展了现有文献从财务会计与公司财务方面考察客户集中度经济影响的研究,而且为企业成本管理行为研究提供了供应链管理这一新的视角。
[Abstract]:Research on Cost Stickiness is helpful to reveal the cost management behavior of enterprises of the "black box". From the perspective of the Cost Stickiness of customer concentration whether and how they affect the enterprise's cost management. The results show that the cost of enterprise customers with increase in the concentration of viscosity decreased gradually at first, then gradually increased, the nonlinear relationship U type between the two, and this relationship exists only in private enterprises, influence the customer concentration not to state-owned enterprises cost stickiness. Further study found that, when the first big customer for private enterprises, a negative correlation between the first big customer sales and enterprise cost stickiness is enhanced. This the research not only expands the existing literature on customer concentration affects the economy from financial accounting and financial companies, and provide the research for cost management behavior of enterprises The new perspective of supply chain management.

【作者单位】：暨南大学管理学院会计学系/管理会计研究中心;香港大学经济与金融学院;
【基金】：国家自然科学基金重点项目(71032006)和面上项目(71272212) 广东省普通高校人文社科重点研究基地暨南大学企业发展研究所重大项目(2014ZD001) 暨南大学暨南远航项目(15JNYH008)的资助
【分类号】：F406.7;F425;F832.51

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