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成本费用粘性是近年来管理会计研究的新领域,它拓展了传统的成本性态理论,为企业成本费用管理提出许多待解命题。我国当前转轨市场的新兴治理环境,或为解读成本费用粘性提供了契机。本文在界定成本费用粘性概念的基础上,从基本特性、影响因素和经济后果三个方面对相关文献进行系统梳理和简要述评,最后针对我国成本费用粘性研究现状进行了未来研究展望。
The stickiness of cost is a new field of management accounting research in recent years. It expands the traditional theory of cost state and proposes many questions to be solved for the management of enterprise cost and expense. China’s current transition to the emerging market governance environment, or to explain the cost of cost viscous provides an opportunity. Based on the definition of the concept of cost-stickiness, this paper systematically reviews and briefly reviews the related literature from three aspects: basic characteristics, influencing factors and economic consequences. Finally, the future research prospects are put forward according to the research status of cost-stickiness in China.