本文關鍵詞： 成本粘性 供應商集中程度 供應商波動程度 內部控制質量 產(chǎn)權性質　出處：《管理科學》2017年03期 　論文類型：期刊論文

【摘要】：與管理會計中關于成本性態(tài)的經(jīng)典線性假設不同,成本粘性表現(xiàn)為成本隨業(yè)務量上下變動時的非對稱性。從成本的構成要素及其特征的角度看,資本密集度和勞動力密集度均已被證明會加劇成本粘性。而探索采購環(huán)節(jié)中與供應商關系的集中程度和波動程度是否會對成本粘性產(chǎn)生影響并將其影響效果在不同的內部控制質量下進行比較也同樣具有重要意義。公司與供應商關系的集中程度和波動程度既會因信息機制而影響到調整成本,也會通過治理機制影響到代理成本,并最終作用于成本粘性。以成本粘性理論為基礎,從2010年至2015年中國滬、深兩市的上市公司中選定6 214個公司-年樣本,采用OLS回歸對內部控制質量和供應商關系如何影響成本粘性展開研究,并通過若干穩(wěn)健性檢驗提高結論的可靠性。研究結果表明,較高的供應商集中程度可以減弱成本粘性,而較大的供應商波動程度卻會加劇成本粘性;高質量的內部控制可以顯著地緩解供應商波動程度對成本粘性的加劇作用,而其在供應商集中程度與成本粘性之間卻并未發(fā)揮顯著作用。進一步將樣本按照產(chǎn)權性質分組后還發(fā)現(xiàn),相較于非國有企業(yè),國有企業(yè)的供應商集中程度對成本粘性有更大的減弱作用,而供應商波動程度對成本粘性的加劇作用也會有所緩解。公司在采購環(huán)節(jié)保持的供應商關系同樣會對成本粘性產(chǎn)生重要影響,并會因內部控制質量或產(chǎn)權性質的不同而有所差異。研究結果不僅在一定程度上豐富了從成本構成要素這一角度對成本粘性的研究,也為中國上市公司實現(xiàn)"去產(chǎn)能、減成本"的目標提供可選擇路徑。
[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.
【作者單位】： 東北財經(jīng)大學會計學院;
【基金】：國家社會科學基金(15BGL058) 財政部全國會計科研課題(2015KJB012) 遼寧省教育廳人文社會科學基金(ZJ2015014)~~
【分類號】：F274;F275;F832.51

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