我国上市公司成本费用粘性及其行业差异的实证研究
发布时间：2018-10-10 19:40
【摘要】：成本习性是成本会计与管理会计领域的重要概念,用来揭示企业成本与业务量之间的变化关系。传统的成本习性模型中,成本可以按照成本习性分为变动成本、固定成本。成本和业务量之间的关系符合y=a+bx的关系式,a代表固定成本,b代表边际变动成本,即成本和业务量直接存在着线性的关系、成本与业务量的增减呈对称性、成本的边际变动不受业务量变动方向的影响。根据成本习性传统模型,企业成本总额的驱动因素是业务量,而与业务量变动的方向等其他因素无关,无论业务量上升还是下降,成本总额的变动幅度是相同的。这种传统的成本分析过于简单,虽然便于工作人员理解和掌握,但是过于理想化,忽略了实际中的许多影响因素,并不能全面揭示成本总额与业务量之间的变动关系,与现实中管理者进行成本管理的实际情况并不完全相符合。后来,有学者提出了成本费用粘性思想。成本费用粘性的概念所指的是一种非对称性,当企业成本费用的边际变化率随着业务量在不同方向变化的时候,并没有对称。在企业的业务量增加时,成本费用的增长速度要高于业务量减少时成本费用的减少速度。可以用成本费用随业务量不同方向变动的边际变化率之差来衡量成本费用粘性,并且用差值的大小来比较不同研究对象成本费用粘性的高低。值得注意的是,并不是所有的非对称性都是成本费用粘性,如果当务量下降时,成本费用减少的速度大于业务量上升时的增加速度,尽管这种现象也是非对称性,但是这并不是成本费用粘性,而是反粘性(anti-sticky)的表现。所以,在研究时不仅仅要检验成本费用随业务量不同方向变动是否存在非对称性,更要关注这种非对称性的具体表现,分析增长率和减少率孰高孰低,增长率高于减少率才是成本费用粘性,增长率低于减少率是反粘性。本文研究了我国沪深两市A股上市2005-2011年的财务数据,通过经验数据对传统的成本模型提出质疑,对成本费用粘性问题进行了深入系统的研究。本文共包括以下六个部分： 第一章为绪论,先介绍了文章的选题背景、研究意义,并且,还对本文的研究方法和创新点进行了阐述,对于该问题应主要关注的几个方面进行的简要的介绍。 第二章是文献综述,主要对国内外成本费用粘性研究文献进行了回顾和简评。 第三章论述了成本会计的相关理论。首先,列举了成本粘性、费用粘性、总成本粘性三个概念,对三个概念直接的差异进行了详细地辨析,接着还对成本费用粘性的成因和特点进行了阐述。 第四章检验我国上市公司的总成本粘性的存在性、粘性对时间跨度的变化,并且比较了成本粘性、费用粘性、总成本粘性三者的差异,得出了费用粘性最大,总成本粘性次之,成本粘性最弱的结论。还对总成本粘性的影响因素进行了研究。 第五章探讨我国11个行业的上市公司总成本粘性存在的差异,对各行业差异的特点进行总结和解释。 第六章对如何应对成本费用粘性的负面效应提出了对策建议。 第七章为全文的总结。在总结全文的基础上指明了本文的贡献以及研究局限,并对未来成本费用粘性的研究进行了展望。 通过对来自我国沪深两市A股的1458家企业2005-2011年的财务数据进行分析之后发现：(1)我国上市公司存在总成本粘性；(2)如果单纯考虑销管费用之和、或者单纯考虑营业成本时,也存在费用粘性、成本粘性,且费用粘性最大、总成本粘性次之、成本粘性最小；(3)总成本粘性随着时间跨度的增加而逐渐减弱(4)GDP增长率越大,总成本粘性越大(5)资产负债率越大,总成本粘性越大(6)总成本粘性存在着明显的行业差异,农、林、牧、社会服务业、渔业、制造业、信息技术业、采掘业、建筑业都存在着成本费用粘性,交通运输、仓储业、房地产业不存在成本费用粘性。 本文的创新之处在于：(1)在已有的成本费用粘性研究成果的基础上,对成本的概念进行了扩充,完善了成本费用粘性的概念范畴,本文对成本粘性、费用粘性和成本费用粘性(即总成本粘性)三者进行了概念辨析,对比了三个概念的异同,并进行了比较研究,分别证明了成本粘性、费用粘性和成本费用粘性(即总成本粘性)的存在性。本文在研究成本费用粘性时,深入挖掘了各项成本与业务量之间的关系。(2)本文还对总成本粘性的行业差距进行了分析,揭示了我国11个行业总成本粘性的差异性。
[Abstract]:Cost habit is an important concept in the field of management and management accounting, which is used to reveal the relationship between enterprise cost and business volume. In the traditional cost habit model, the cost can be divided into variable cost and fixed cost according to cost habit. The relation between cost and business volume conforms to the relation of y = a + bx, a represents the fixed cost, b represents the marginal change cost, that is, the cost and the traffic are directly related to the linear relationship, the increase and decrease of the cost and the business volume is symmetrical, and the marginal change of the cost is not affected by the change direction of the traffic volume. According to the traditional model of cost habit, the driving factor of total enterprise's total cost is business volume, regardless of other factors such as the direction of the change of business volume, whether the volume of business is up or down, the fluctuation range of total cost is the same. This traditional cost analysis is too simple, although it is easy to understand and master the staff, but it is overly idealization, ignores many influential factors in practice, and does not fully reveal the relationship between total cost and business volume, The actual situation of cost management is not completely consistent with the actual situation. Later, some scholars put forward the idea of cost stickiness. The concept of cost stickiness refers to a kind of asymmetry, and when the marginal rate of change of enterprise cost varies with the traffic volume in different directions, there is no symmetry. When the business volume of the enterprise is increased, the growth rate of the cost is higher than the reduction rate of the cost when the business volume is reduced. The cost stickiness can be measured by the difference of the marginal rate of change in the different direction of the business volume, and the viscosity of different research objects can be compared with the size of the difference. It is worth noting that not all asymmetry is cost-viscous, and if the traffic volume decreases, the speed at which the cost is reduced is greater than the increase in the increase in the volume of traffic, although this phenomenon is also non-symmetrical, but this is not cost-viscous, but an anti-stick performance. Therefore, at the time of research, it is not only necessary to check whether the cost varies with the different direction of the business volume or not, more attention is paid to the concrete expression of asymmetry, the analysis growth rate and the reduction rate are lower, the growth rate is higher than the reduction rate, which is the viscosity of the cost. The rate of growth is lower than the rate of decrease is anti-adhesive. In this paper, the financial data of Shanghai-Shenzhen stock market for 2005-2011 was studied, and the traditional cost model was questioned by empirical data. This article includes the following six parts: In the first chapter, the thesis introduces the background and significance of the topic selection, and also expounds the research methods and points of innovation in this paper. The second chapter is a review of literature, which mainly deals with the literature of the domestic and foreign cost viscous research literature. Review and review. Chapter 3 discusses the formation of First of all, the three concepts of cost stickiness, cost stickiness and total cost are listed, the difference between the three concepts is analyzed in detail, and then the cause of the cost stickiness is also analyzed. The fourth chapter examines the existence of the total cost stickiness of listed companies in our country, the change of viscosity on time span, and compares the differences between cost stickiness, cost stickiness and total cost stickiness, and concludes that the cost stickiness is the biggest and the total cost is sticky. It's the most cost-sticky conclusion. It's also about the total cost. The fifth chapter discusses the difference between the total cost and viscosity of listed companies in 11 industries in China. The characteristics of industry differences are summarized and explained. Negative effects of this cost stickiness The countermeasures and suggestions are put forward. Chapter 7 is the summary of the whole text. The contribution and research bureau of this paper are pointed out on the basis of summarizing the whole text. Based on the analysis of the financial data of 1458 enterprises from two cities in Shanghai and Shenzhen in 2005-2011, the author finds that: (1) The total cost stickiness of listed companies in our country; In sum, or simply consider the operating cost, there are also cost stickiness, cost stickiness, and the maximum cost stickiness, the lowest total cost and the smallest cost; (3) the total cost viscosity decreases gradually with the increase of time span (4) GDP The bigger the growth rate, the bigger the total cost viscosity (5) the larger the debt-liability ratio, the bigger the total cost stickiness (6) there is obvious industry difference in the total cost stickiness, agriculture, forestry, animal husbandry, social service industry, fishery, manufacturing industry, information technology industry, mining and mining industry. There are cost stickiness in the construction industry. The innovation of this paper lies in: (1) on the basis of the research results of the existing cost, the concept of cost is carried out. In this paper, the concepts of cost stickiness, cost viscosity and cost viscosity (i.e. total cost viscosity) are analyzed, compared with the three concepts, and compared with the three concepts, the cost is proved respectively. The existence of sticky, cost-viscous, and cost-viscous (i.e., total cost viscosity). When the cost is sticky, the relationship between the cost and the business volume is deeply excavated. (2) The industry difference of total cost viscosity is also discussed in this paper.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F276.6
[Abstract]:Cost habit is an important concept in the field of management and management accounting, which is used to reveal the relationship between enterprise cost and business volume. In the traditional cost habit model, the cost can be divided into variable cost and fixed cost according to cost habit. The relation between cost and business volume conforms to the relation of y = a + bx, a represents the fixed cost, b represents the marginal change cost, that is, the cost and the traffic are directly related to the linear relationship, the increase and decrease of the cost and the business volume is symmetrical, and the marginal change of the cost is not affected by the change direction of the traffic volume. According to the traditional model of cost habit, the driving factor of total enterprise's total cost is business volume, regardless of other factors such as the direction of the change of business volume, whether the volume of business is up or down, the fluctuation range of total cost is the same. This traditional cost analysis is too simple, although it is easy to understand and master the staff, but it is overly idealization, ignores many influential factors in practice, and does not fully reveal the relationship between total cost and business volume, The actual situation of cost management is not completely consistent with the actual situation. Later, some scholars put forward the idea of cost stickiness. The concept of cost stickiness refers to a kind of asymmetry, and when the marginal rate of change of enterprise cost varies with the traffic volume in different directions, there is no symmetry. When the business volume of the enterprise is increased, the growth rate of the cost is higher than the reduction rate of the cost when the business volume is reduced. The cost stickiness can be measured by the difference of the marginal rate of change in the different direction of the business volume, and the viscosity of different research objects can be compared with the size of the difference. It is worth noting that not all asymmetry is cost-viscous, and if the traffic volume decreases, the speed at which the cost is reduced is greater than the increase in the increase in the volume of traffic, although this phenomenon is also non-symmetrical, but this is not cost-viscous, but an anti-stick performance. Therefore, at the time of research, it is not only necessary to check whether the cost varies with the different direction of the business volume or not, more attention is paid to the concrete expression of asymmetry, the analysis growth rate and the reduction rate are lower, the growth rate is higher than the reduction rate, which is the viscosity of the cost. The rate of growth is lower than the rate of decrease is anti-adhesive. In this paper, the financial data of Shanghai-Shenzhen stock market for 2005-2011 was studied, and the traditional cost model was questioned by empirical data. This article includes the following six parts: In the first chapter, the thesis introduces the background and significance of the topic selection, and also expounds the research methods and points of innovation in this paper. The second chapter is a review of literature, which mainly deals with the literature of the domestic and foreign cost viscous research literature. Review and review. Chapter 3 discusses the formation of First of all, the three concepts of cost stickiness, cost stickiness and total cost are listed, the difference between the three concepts is analyzed in detail, and then the cause of the cost stickiness is also analyzed. The fourth chapter examines the existence of the total cost stickiness of listed companies in our country, the change of viscosity on time span, and compares the differences between cost stickiness, cost stickiness and total cost stickiness, and concludes that the cost stickiness is the biggest and the total cost is sticky. It's the most cost-sticky conclusion. It's also about the total cost. The fifth chapter discusses the difference between the total cost and viscosity of listed companies in 11 industries in China. The characteristics of industry differences are summarized and explained. Negative effects of this cost stickiness The countermeasures and suggestions are put forward. Chapter 7 is the summary of the whole text. The contribution and research bureau of this paper are pointed out on the basis of summarizing the whole text. Based on the analysis of the financial data of 1458 enterprises from two cities in Shanghai and Shenzhen in 2005-2011, the author finds that: (1) The total cost stickiness of listed companies in our country; In sum, or simply consider the operating cost, there are also cost stickiness, cost stickiness, and the maximum cost stickiness, the lowest total cost and the smallest cost; (3) the total cost viscosity decreases gradually with the increase of time span (4) GDP The bigger the growth rate, the bigger the total cost viscosity (5) the larger the debt-liability ratio, the bigger the total cost stickiness (6) there is obvious industry difference in the total cost stickiness, agriculture, forestry, animal husbandry, social service industry, fishery, manufacturing industry, information technology industry, mining and mining industry. There are cost stickiness in the construction industry. The innovation of this paper lies in: (1) on the basis of the research results of the existing cost, the concept of cost is carried out. In this paper, the concepts of cost stickiness, cost viscosity and cost viscosity (i.e. total cost viscosity) are analyzed, compared with the three concepts, and compared with the three concepts, the cost is proved respectively. The existence of sticky, cost-viscous, and cost-viscous (i.e., total cost viscosity). When the cost is sticky, the relationship between the cost and the business volume is deeply excavated. (2) The industry difference of total cost viscosity is also discussed in this paper.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F276.6
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