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成本费用粘性的发现使得管理会计理论有了新的研究方向,得到众多学者关注。本文以科技型上市公司作为研究样本检验其成本费用粘性及影响因素作用机制。研究发现科技型上市公司存在成本费用粘性现象,且固定资产与无形资产比例过高会导致较高水平的成本费用粘性。根据流动资产比例将科技型上市公司分为三类:保守型、中庸型、扩张型。保守型和扩张型企业表现出较强的成本费用粘性。本文结合理论分析探究成本费用粘性成因及影响因素作用机制,丰富了成本粘性理论体系,为企业成本控制管理提供政策建议。
The discovery of the stickiness of cost makes the management accounting theory have a new research direction, which attracts many scholars’ attention. In this paper, a technology-based listed company as a research sample to test the cost of stickiness and influencing factors mechanism. The study found that science-based listed companies have the sticky phenomenon of cost and cost, and the high proportion of fixed assets and intangible assets leads to a higher level of cost-cost stickiness. According to the current assets ratio of science and technology listed companies are divided into three categories: conservative, moderate, expansion. Conservative and expansion companies show strong cost-stickiness. Based on theoretical analysis, this paper explores the causes and influencing mechanisms of cost stickiness, enriches the theoretical system of cost stickiness and provides policy suggestions for the cost control management.