公司成本管理的路径依赖性研究

发布时间：2018-06-21 02:35

本文选题：成本粘性 + 成本结构　；参考：《会计之友》2016年17期

【摘要】：文章研究了公司管理者的短期成本决策是否具有成本粘性特征。结果显示,公司的长期决策将影响到公司的成本结构,这一成本结构将决定公司短期内可调控成本的空间,进而造成公司成本与公司经营活动不成比例的变化,而成本变化这一固有特征将影响到Anderson et al.对数模型研究结论的稳健性。针对这一问题,文章给出了可能的改进方法。实证结果显示,成本结构的确影响到了成本粘性假说的一般性。在调整公司固定成本影响的情况下,不同样本回归分析的结果差异较大,从而现有文献关于成本粘性的研究结论在一定程度上依赖于样本的选择。研究表明,如果不能有效控制公司长期决策对公司短期决策的约束,将不能有效地阐述公司短期决策行为的规律性。
[Abstract]:This paper studies whether the short-term cost decision of company managers has the characteristics of cost stickiness. The results show that the long-term decision of the company will affect the cost structure of the company, which will determine the space in which the company can control the cost in a short period of time, and then cause the change of the cost of the company out of proportion to the operating activity of the company. And the inherent characteristic of cost change will affect Anderson et al.. Robustness of the conclusion of logarithmic model. In view of this problem, the paper gives the possible improvement method. The empirical results show that the cost structure does affect the generality of the cost stickiness hypothesis. In the case of adjusting the influence of firm fixed cost, the results of different sample regression analysis are quite different, so the existing research conclusions on cost stickiness depend on the selection of samples to some extent. The study shows that if we can not effectively control the constraint of the long-term decision to the short-term decision, we will not be able to effectively explain the regularity of the short-term decision-making behavior of the company.
【作者单位】：和田和能电力工程安装有限责任公司;
【分类号】：F275.3

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