内部控制质量、供应商关系与成本粘性

发布时间：2018-02-09 13:40

本文关键词： 成本粘性供应商集中程度供应商波动程度内部控制质量产权性质　出处：《管理科学》2017年03期 　论文类型：期刊论文

【摘要】：与管理会计中关于成本性态的经典线性假设不同,成本粘性表现为成本随业务量上下变动时的非对称性。从成本的构成要素及其特征的角度看,资本密集度和劳动力密集度均已被证明会加剧成本粘性。而探索采购环节中与供应商关系的集中程度和波动程度是否会对成本粘性产生影响并将其影响效果在不同的内部控制质量下进行比较也同样具有重要意义。公司与供应商关系的集中程度和波动程度既会因信息机制而影响到调整成本,也会通过治理机制影响到代理成本,并最终作用于成本粘性。以成本粘性理论为基础,从2010年至2015年中国沪、深两市的上市公司中选定6 214个公司-年样本,采用OLS回归对内部控制质量和供应商关系如何影响成本粘性展开研究,并通过若干稳健性检验提高结论的可靠性。研究结果表明,较高的供应商集中程度可以减弱成本粘性,而较大的供应商波动程度却会加剧成本粘性;高质量的内部控制可以显著地缓解供应商波动程度对成本粘性的加剧作用,而其在供应商集中程度与成本粘性之间却并未发挥显著作用。进一步将样本按照产权性质分组后还发现,相较于非国有企业,国有企业的供应商集中程度对成本粘性有更大的减弱作用,而供应商波动程度对成本粘性的加剧作用也会有所缓解。公司在采购环节保持的供应商关系同样会对成本粘性产生重要影响,并会因内部控制质量或产权性质的不同而有所差异。研究结果不仅在一定程度上丰富了从成本构成要素这一角度对成本粘性的研究,也为中国上市公司实现"去产能、减成本"的目标提供可选择路径。
[Abstract]:Unlike the classical linear hypothesis about cost behavior in management accounting, cost stickiness is expressed as the asymmetry of cost when it changes with the volume of business. Both capital and labour intensity have been shown to increase cost stickiness. Explore whether the concentration and volatility of the relationship with suppliers in the procurement process will have an impact on cost stickiness and will have an impact on cost stickiness. It is also important to compare with the quality of internal control. The concentration and volatility of the relationship between the company and the supplier can affect the adjustment cost because of the information mechanism. Based on the theory of cost stickiness, from 2010 to 2015, from 2010 to 2015, a sample of 6,214 listed companies in Shanghai and Shenzhen stock markets was selected. The OLS regression is used to study how the quality of internal control and supplier relationship affect the cost viscosity, and the reliability of the conclusion is improved by some robust tests. The results show that the higher supplier concentration can reduce the cost viscosity. However, higher volatility of suppliers will increase cost stickiness, and high quality internal control can significantly alleviate the aggravation effect of supplier volatility on cost stickiness. However, it does not play a significant role in the relationship between supplier concentration and cost stickiness. Further grouping the samples according to the nature of property rights also shows that, compared with non-state-owned enterprises, The degree of supplier concentration in state-owned enterprises has a greater weakening effect on cost stickiness. However, the extent of supplier volatility will also alleviate the aggravation of cost stickiness. The supplier relationship maintained by the company in the purchasing process will also have an important impact on cost stickiness. The research results not only enrich the research on cost stickiness from the angle of cost components to some extent, but also realize "deproductivity" for listed companies in China. The goal of cost reduction provides alternative paths.
【作者单位】：东北财经大学会计学院;
【基金】：国家社会科学基金(15BGL058) 财政部全国会计科研课题(2015KJB012) 辽宁省教育厅人文社会科学基金(ZJ2015014)~~
【分类号】：F274;F275;F832.51

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