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传统的成本性态理论认为成本与业务量变动有着线性关系,然而,近年来的研究发现在业务量的不同变化方向上,成本的边际变化率并不是一致的,存在着不对称现象,即成本粘性。而在企业的日常经营中,管理者的成本决策决定了企业的成本管理,在影响成本粘性形成的所有因素中,管理者起着举足轻重的作用。因此,本文基于财务决策的分析,试图探究管理者过度自信对成本粘性的影响,以期为企业改善成本管理、提高运行效率提出相应的对策和建议。
However, in recent years, the research shows that the marginal rate of change of costs is not consistent in different changes of business volume, and the asymmetry exists, that is, the cost viscosity. In the daily operation of the enterprise, the cost decision of the manager determines the cost management of the enterprise. The manager plays a decisive role in affecting all factors of the cost stickiness. Therefore, based on the analysis of financial decision-making, this paper attempts to explore the impact of managers overconfidence on cost stickiness, in order to provide appropriate countermeasures and suggestions for enterprises to improve cost management and improve operational efficiency.