管理者预期对成本粘性的影响研究

发布时间：2018-02-09 08:23

本文关键词： 成本粘性管理者预期乐观预期悲观预期管理者特征　出处：《贵州财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：成本粘性是指成本(费用)随业务量变化时出现的不对称性,表现为成本在业务量增加时的变化率大于在业务量减少时的变化率。随着经济形势日新月异的变化,如何对成本进行有效控制,是每个企业必须要思考的问题。而要进行成本控制,首要问题就是要弄清楚有哪些影响因素,以及是如何产生影响的。成本粘性作为企业业务量与成本变化之间最直观的体现,普遍存在于当代企业中,因此,如何控制成本粘性成为现如今企业管理者不得不面对的问题。在现在的公司管理中,管理者的预期对公司的成本粘性,战略发展和部署起到了关键作用,积极的管理者预期对公司的发展管理起到了积极推动作用,消极的管理者预期往往会对公司的发展起到阻碍作用,而大部分的公司中的管理者普遍具有一定的积极的管理者预期和消极的管理者预期,所以,怎样从此角度进一步明确现阶段对公司成本相关性所产生的作用,以及如何消除消极影响,促进积极影响,成为当今管理者们不得不面对的一个问题。本文从管理者预期角度对成本粘性的成因、影响、应对措施等多个方面进行了研究,通过对我国沪深两市筛选后留下的2580家A股上市公司作为研究样本,结合了会计学、金融学、投资学及心理学等多方面研究结果,表明了管理者心理预期对粘性成本的影响。本文通过六个部分来论证分析管理者预期对成本粘性的研究讨论。第一部分为导论,阐述了本文的理论背景与以及具体的实际操作价值。通过对国内国外研究现状分析来对成本粘性的发展进行了系统的介绍。第二部分对成本粘性的概念及特性进行了介绍,同时对成本粘性的成因进行了分析,以及对研究理论进行了阐述。第三部分,在理论分析的基础上提出假设。第四部分利用模型研究设计进行实证分析,进一步验证之前提出的假设。第五部分是将本文的实证结果进行总结,得出结论,同时也对本文存在的局限性进行具体说明。文章研究升华了成本粘性心理学视角学说,填补了会计专业方向成本粘性方面的不足,丰富了管理者预期方面的学术研究,有助于提高公司财务与会计方面的盈利效率。
[Abstract]:Cost stickiness refers to the asymmetry of cost (cost) when it changes with the volume of business, which shows that the rate of change of cost when the volume of business increases is greater than the rate of change when the volume of business decreases. How to control the cost effectively is a problem that every enterprise must think about. To control the cost, the most important thing is to find out what the influencing factors are. Cost stickiness is the most intuitionistic embodiment between business volume and cost change. How to control the cost stickiness becomes the problem that the enterprise managers have to face nowadays. In the current company management, the managers' expectation plays a key role in the cost stickiness, the strategic development and the deployment of the company. Positive managers expect to play a positive role in promoting the development and management of the company, negative managers often expect to hinder the development of the company. And most of the managers in the company generally have some positive expectations and negative expectations of managers, so, how to further clarify the role of the current stage of the cost correlation of the company, And how to eliminate the negative effects and promote the positive impact has become a problem that managers have to face. This paper studies the causes, effects and countermeasures of cost stickiness from the perspective of managers' expectations. By selecting 2580 A-share listed companies from the Shanghai and Shenzhen stock markets as research samples, combining the research results of accounting, finance, investment and psychology, etc. This paper demonstrates the influence of managers' psychological expectation on viscous cost. This paper analyzes the research of managers' expectation on cost stickiness through six parts. The first part is the introduction. The theoretical background and practical operation value of this paper are expounded. The development of cost viscosity is systematically introduced by analyzing the present research situation at home and abroad. In the second part, the concept and characteristics of cost viscosity are introduced. At the same time, the cause of cost stickiness is analyzed, and the research theory is expounded. In the third part, the hypothesis is put forward on the basis of theoretical analysis. Part 5th summarizes the empirical results of this paper and draws a conclusion. At the same time, the limitations of this paper are explained in detail. It fills up the deficiency of cost stickiness in accounting specialty, enriches the academic research of managers' expectation, and helps to improve the profit efficiency in finance and accounting.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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