本文選題：盈利目標激勵 + 成本粘性��； 參考：《西安電子科技大學》2014年碩士論文

【摘要】：成本粘性(sticky cost)是近年來成本管理領域的研究熱點之一,它指的是當成本隨著業(yè)務量的變動而變動時,其業(yè)務量增加時的成本增加量大于業(yè)務量等額減少時的成本減少量。企業(yè)成本粘性的影響因素包括調整成本、管理者樂觀預期和代理問題三個方面,并可以從契約觀、效率觀和機會主義觀這三個視角對其進行理論解釋。成本粘性的出現(xiàn)使我們認識到,與以往管理會計中的線性模型不同,管理者的成本管理行為會對成本產(chǎn)生影響,使其不再是隨著業(yè)務量的變動而機械地同比例變動。然而由于管理者在做出成本管理決策時會考慮自身利益,進而從事自利活動,對成本粘性產(chǎn)生影響。因此,為了更深入地了解管理者的成本管理行為,我們有必要進行企業(yè)管理者行為與成本粘性之間的關系研究,這也有助于企業(yè)設計出更為合理高效的管理機制。本文從管理激勵的角度出發(fā),通過理論分析和實證檢驗兩方面研究了盈利目標激勵對企業(yè)成本粘性的影響,這對于充分認識管理者資源調整決策背后的自利動機,合理設定激勵目標,控制成本粘性意義重大。本文首先對國內(nèi)外關于成本粘性的相關研究進行梳理,總結出成本粘性的成因、特征、影響因素及研究意義,在此基礎上指出當前研究的不足,進而提出本文的切入點和研究思路。然后基于國內(nèi)外已有研究成果和我國資本市場的特點,從管理者行為角度提出支撐本文實證研究的基礎理論,在此基礎上將盈利目標激勵分為避免虧損的激勵、避免盈余下降的激勵以及交替激勵(即避免虧損或避免盈余下降的各種激勵措施)研究具體因素對成本粘性的影響,循序漸進地提出了本文的假設。接著定義了自變量、因變量和控制變量,在ABJ(2003)模型的基礎上逐步加入自變量及控制變量構建出多元線性回歸模型,并選擇了我國上市非金融企業(yè)2000-2012年數(shù)據(jù)進行實證分析。研究結果表明:(1)我國上市企業(yè)存在成本粘性;(2)當存在盈利目標激勵時,成本粘性的程度會降低;(3)當業(yè)務量下降時,盈利目標激勵的存在導致管理者更大幅度地削減資源,從而降低了成本粘性程度;(4)前期的盈利目標激勵會增加成本粘性程度,本期的盈利目標激勵降低了成本粘性程度,而連續(xù)兩期都存在盈利目標激勵時,成本粘性變化不大;(5)當管理者對未來需求預期樂觀時,盈利目標激勵的存在降低了成本粘性的程度;而當管理者對未來需求預期悲觀時,盈利目標激勵的存在導致了成本反粘性。本文的創(chuàng)新點主要表現(xiàn)在:(1)研究的首創(chuàng)性。本文首次研究了盈利目標激勵對成本粘性的影響,從根源上指出盈利目標激勵與管理者自利的關系;(2)樣本的廣泛性。本文選取我國上市公司2000-2012年的年度財務數(shù)據(jù)作為樣本進行研究,期間較長,具有較好的樣本廣泛性;(3)研究的實用性。本文的研究為管理者進行成本管理決策提供理論依據(jù)和參考,有助于股東采取恰當?shù)募罘绞?設定合適的激勵目標,將成本粘性控制在合理的范圍內(nèi)。
[Abstract]:Cost Stickiness (sticky cost) is one of the hotspots in the field of cost management in recent years. It refers to the cost increase when the cost increases as the volume of business changes, and the cost increase when the volume of business increases is greater than the reduction in the amount of business equivalent. There are three aspects of agency problem, which can be explained theoretically from the three perspectives of contract view, efficiency view and opportunism view. The appearance of Cost Stickiness makes us realize that, unlike the linear model in the past management accounting, the manager's cost management behavior will affect the cost production, and make it no longer change with the volume of business. However, it is necessary to study the relationship between managers' behavior and Cost Stickiness in order to understand the cost management behavior of managers in order to understand the cost management behavior more deeply. From the perspective of management incentive, this paper studies the influence of profit target incentive on Enterprise Cost Stickiness from the perspective of management motivation, through two aspects of theoretical analysis and empirical test, which is to fully understand the self-interest motive behind the manager's resource adjustment decision, set the incentive target and control it. This paper first analyzes the related research on Cost Stickiness at home and abroad, summarizes the causes, characteristics, influence factors and research significance of cost stickiness, and points out the shortage of current research on this basis, and then puts forward the breakthrough point and research way of research, and then based on the existing research results at home and abroad and our national capital. The characteristics of this market, from the perspective of managers' behavior, put forward the basic theory to support this empirical study. On this basis, profit target incentive is divided into incentive to avoid loss, to avoid the incentive of earnings decline and to study the effect of specific factors on the Cost Stickiness of the alternative incentive (namely, the various excitations of avoiding loss or avoiding the decline of earnings). The hypothesis of this paper is put forward step by step. Then the independent variable is defined, and the multivariate linear regression model is constructed by adding independent variables and control variables on the basis of ABJ (2003) model, and the 2000-2012 year data of non-financial enterprises listed in China are selected for empirical analysis. The results show that: (1) our country is on the basis of empirical analysis. The city enterprise has the Cost Stickiness; (2) the degree of Cost Stickiness will be reduced when there is a profit target incentive. (3) when the volume of business falls, the existence of profit target motivate the managers to reduce the resources more substantially, thus reducing the degree of Cost Stickiness; (4) the initial profit target incentive will increase the cost stickiness, the profit goal of this period. The standard incentive reduces the cost stickiness, and the Cost Stickiness changes little when there are two consecutive periods of profit target incentive. (5) when the manager is optimistic about the future demand, the existence of profit target incentive reduces the degree of Cost Stickiness; and when the manager is pessimistic about the future, the existence of profit target incentive is caused by the manager. The innovation points of this paper are mainly manifested in: (1) the initiative of the study. This paper first studies the effect of profit target incentive on cost stickiness, and points out the relationship between the motivation of profit target and the self-interest of the manager from the root; (2) the universality of the sample. This paper selects the annual financial data of our company for 2000-2012 years as a sample. The study has a long period and has a good sample wide range; (3) the practicability of the study. This study provides a theoretical basis and reference for managers to make a cost management decision. It is helpful for shareholders to adopt appropriate incentive methods, set appropriate incentive targets, and control the Cost Stickiness within a reasonable range.

【學位授予單位】：西安電子科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275.3

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