产品市场竞争、竞争战略与成本粘性

发布时间：2018-04-30 12:55

本文选题：市场竞争 + 竞争战略　；参考：《暨南大学》2013年硕士论文

【摘要】：在管理会计中，成本性态是指成本与业务量之间的依存关系。传统的成本性态理论假定成本与业务量之间是线性函数关系，即企业成本与其业务量按比例均衡增减。这意味着企业的成本只能机械性的随着业务量的变化而变化，，与企业现有的生产能力、管理者对未来情况的预期、管理层决策等因素无关。国内外已有研究表明，企业成本与业务量之间并非总是按比例均衡增减，业务量增加引起的成本增加额通常大于业务量相应减少时成本的减少额，即成本粘性。目前，国内学者对成本粘性的研究主要集中在存在性、基本特性及影响因素等方面，还未从产品市场竞争的角度对成本粘性问题进行探讨。有鉴于此，本文以我国沪深两市A股上市公司为样本进行实证研究，结果发现：（1）我国上市公司的销售和管理费用在整体上存在粘性。并且，作为性质截然不同的期间费用，销售费用与管理费用在粘性行为方面差异较大。管理费用具有较强的粘性特征，而销售费用的粘性行为不明显甚至出现反粘性。（2）我国上市公司的成本粘性水平与产品市场竞争程度显著负相关，即产品市场竞争越激烈，成本粘性水平越低。（3）采用不同的竞争战略，成本粘性水平不同。实施差异化战略会加强企业的成本粘性水平，而实施成本领先战略会削弱成本粘性水平。
[Abstract]:In management accounting, cost behavior refers to the dependence between cost and volume of business. The traditional cost behavior theory assumes that the relationship between cost and volume of business is linear, that is, the cost of an enterprise increases or decreases in proportion to its volume of business. This means that the cost of the enterprise can only change mechanically with the change of the business volume, which has nothing to do with the existing production capacity of the enterprise, the expectation of the manager on the future situation, the decision of the management and so on. Domestic and foreign studies have shown that the cost and business volume of enterprises are not always proportional and balanced increase or decrease. The cost increase caused by the increase of business volume is usually greater than the cost reduction amount when the volume of business decreases correspondingly, that is, cost stickiness. At present, domestic scholars mainly focus on the existence, basic characteristics and influencing factors of cost stickiness, and have not discussed the cost stickiness from the point of view of product market competition. In view of this, this paper takes the A-share listed companies of Shanghai and Shenzhen stock markets as a sample to conduct empirical research. The results show that the sales and management expenses of the listed companies in China are viscous on the whole. Moreover, as a distinct period cost, sales cost and management cost are different in viscosity behavior. The cost viscosity of the listed companies in China is negatively correlated with the degree of product market competition, that is, the more intense the competition in the product market, the more intense the market competition is. The lower the cost viscosity level is, the lower the cost viscosity level is. The implementation of differentiation strategy will strengthen the cost stickiness level of the enterprise, while the cost leading strategy will weaken the cost viscosity level.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F234.3

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