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研究生:林秉翰
研究生(外文):Bing- Han Lin
論文名稱:前期銷貨收入變動對成本習性之影響-以台灣公司為例
論文名稱(外文):The Effect of Prior-period Sales Changes on Cost Behavior- Evidence from Public Companies in Taiwan
指導教授:林軒竹
指導教授(外文):Hsuan-Chu Lin
學位類別:碩士
校院名稱:國立成功大學
系所名稱:會計學系碩博士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2008
畢業學年度:96
語文別:中文
論文頁數:42
中文關鍵詞:成本習性前期銷貨收入固著性
外文關鍵詞:stickiness of costscost behaviorprior sales
相關次數:
  • 被引用被引用:5
  • 點閱點閱:379
  • 評分評分:
  • 下載下載:54
  • 收藏至我的研究室書目清單書目收藏:0
傳統上成本分為固定成本和變動成本,變動成本會隨數量變動而變動,而固定成本則否。但學者指出變動成本變動的幅度和成本動因變動的幅度並不一致,Noreen and Soderstorm (1997)的研究發現:成本動因數量增加時,成本上升的幅度會大於動因數量減少時成本下滑的比例,學者將此稱為”成本固著性”。Anderson et al. (2003) 証實成本固著性存在於銷管費用中,這主要是來自於管理階層決策。之後學者陸續進行關於固著性的研究,但並未得到完全一致的結果。

本研究主要了解剩餘產能的可獲得性,對於成本習性的影響。研究結果發現,當連續兩期銷貨收入上升時,銷管費用上升的幅度會大於前期銷貨收入上升本期銷貨收入下降時銷管費用下降的幅度,會出現固著性的狀況。但是當連續兩期銷貨收入下降時,銷管費用減少的幅度會大於前期銷貨收入下降本期銷貨收入上升的幅度,固著性情況不存在。這可能是管理者對於未來需求狀況的評估,而做出資源調整的決策。本研究進一步測試銷管費用的個別項目(行銷費用與管理費用),發現兩者也存在同樣情況的成本習性。
Generalliy speaking, costs are categorized into two groups: variable costs and fixed costs. Variable costs vary with changes of production quantity while fixed cost does not. Interestingly, many researchers propose that variable costs do not move proportionally with changes of production quantity. Noreen and Soderstorm (1997) find that the level of varible costs increase due to the increase of cost drivers is greater than the level of varible costs decrease due to the decrease of cost drivers. This condition is named “stickiness of costs”. Anderson et al. (2003) prove the existence of stickiness of costs in selling, general, and administrative costs (hearafter SG&A costs), which comes from the decision of management. Afterwards, although many researchers were devoted to this issue, previous studies still obtained no consensus on the existence of stickiness of costs.
This paper empirically examines the effects of cost behaviors of avaivlable slack capacities. The empirical results show that when sales increase in two consectuive periods, the level of costs increase is higher than the level of costs decrease when sales increase in the prior period and decrease in current period. This is a proof of existence of “stickiness of costs”. However, when sales decrease in the two consecutive periods, the level of costs decrease is higher than the level of costs increase when sales decrease in the prior period and increase in the current period. In this case, “stickiness of costs” disappears. These findings can be explained by that the management make cost adjustment for their evaluation of future demands. This paper further examines individual items of SG&A costs, marketing costs and administering cost, and also finds the same cost behaviors in SG&A costs.
摘要 III
Abstract IV
目錄 VI
圖表目錄 VII
第一章 導論 1
第一節 研究背景 1
第二節 研究目的 2
第三節 研究架構 3
第四節 研究流程 4
第二章 文獻回顧 5
第一節 成本固着性 5
第二節 產能和成本習性 9
第三章 假說和模型 11
第一節 研究假說 11
第二節 變數衡量與模型之採用 13
第三節 樣本選取 17
第四節 分析方法 17
第四章 實證結果與分析 19
第一節 敘述性統計及相關係數 19
第二節 實證結果 21
第五章 結論與建議 30
第一節 研究結果 30
第二節 研究建議 31
第三節 研究限制 31
參考文獻 33
中文部份:
李宗黎 林惠真, 2004年,成本與管理會計學新論 上冊, 第二版, 政業出版股份有限公司。
林旻毅,2004,銷管費用僵固性之額外證據,私立輔仁大學會計研究所未出版碩士論文。
曾聯洲,2003,銷管費用僵固性之研究,國立政治大學會計研究所未出版碩士論文。
曾淑玲,2005,營業成本、銷管費用之成本習性研究-以某筆記型電腦公司為例,私立輔仁大學會計研究所未出版碩士論文。
楊昌智,2005,銷管費用僵固性之個案研究-以國內買賣業為例,私立輔仁大學會計研究所未出版碩士論文。

外文部份:
Anderson, M. C., Rajiv D. Banker, T. L. Chen, and S. Janakiraman. 2001.Drivers of Stickiness in the Cost of Sales at Service Firms. Workingpaper, University of Texas at Dallas.
Anderson, M. C., Rajiv D. Banker, and S. N. Janakiraman. 2003. Are Selling, General, and Administrative Costs “Sticky”? Journal of Accounting Research 41(March): 47-63
Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura and S. Mark Young. Management Accounting. (5th EDITION) Upper Saddle River, NJ Prentice Hall
Banker, R. and J. Hughes. 1994. “Product Costing and Pricing.” The Accounting Review. 69 (July): 479-494.
Balachandran, B.V., R. Balakrishnan, and K. Sivaramakrishnan. 1997. “On the Efficiency of Cost-Based Decision Rules for Capacity Planning.” The Accounting Review. 72: 599-619.
Balakrishnan, R., and K. Sivaramakrishnan. 2002. A Critical Overview of the Use of Full-Cost Data for Planning and Pricing. Journal of Management Accounting Research. 14: 3-31.
Balakrishnan, R., M. Peterson, and N. Soderstrom. 2003. Does Capacity Utilization Affect the “Stickiness” of Cost? Working paper, University of Iowa and University of Colorado at Denver.
Balakrishnan, R., M. Peterson, and N. Soderstrom. 2004. Does Capacity Utilization Affect the “Stickiness” of Cost? Journal of Accounting, Auditing & Finance. 19 (3): 283-299.
Banker, R. D., M. Ciftci, and R. Mashruwala 2006. “The Effect of Prior-Period Changes on Cost Behavior,” Working Paper. Temple University, The University of Texas at Dallas and Washington University in St. Louis.
Horngren, C. T., Srikant M. Datar, and George Foster. 2003. Cost Accounting: A Managerial Emphasis. (11th Edition) Upper Saddle River, NJ Prentice Hall
Kenneth Calleja, Michael Steliaros & Dylan C. Thomas. 2006. ” A Note on Cost Stickiness: Some International Comparisons”. Management Accounting Research 17 (2006) 127–140
Noreen, E. 1991. Conditions under which Activity-Based Cost Systems Provide Relevant Costs. Journal of Management Accounting Research 3:159-168
Noreen, E. and N. Soderstrom. 1994. Are Overhead Costs Strictly Proportional to Activity? Evidence from Hospital Service Departments. Journal of Accounting and Economics 17 (January): 255-78
Noreen, E. and N. Soderstrom. 1997. The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments. Review of Accounting Studies 2: 89-114
Otavio Ribeiro de Medeiros and Patricia de Souza Costa. 2004. “Cost Stickiness in Brazilian Firms”. 4th USP Congress of Managerial Control and Accounting, held in Sao Paulo, Brazil. October, 2004.
Ramji Balakrishnan and Naomi Soderstrom. 2006. “Capacity Utilization and Unit Variable Cost: Evidence from California Hospitals”. Working paper. The University of Iowa and University of Colorado.
Robin Cooper and Robert S. Kaplan. 1992 “Activity-Based Systems: Measuring the Costs of Resource Usage”. Accounting Horizons September 1992 P1-14.
Robin Cooper and Robert S. Kaplan. 1998 “Advanced Management Accounting”. (3rd Edition.)Upper Saddle River, NJ Prentice Hall
Subramaniam, C., and Marcia L. Weidenmier. 2003. Additional Evidenceon the Sticky Behavior of Costs. Working paper, Texas Christian University.
Shannon W. Anderson, Clara Xiaoling Chen and S. Mark Young. 2005. “Sticky Costs as Competitive Response: Evidence on Strategic Cost Management at Southwest Airlines” Working paper. Rice University and University of Southern California.
Shannon W. Anderson and William N. Lanen. 2007. “Understanding Cost Management: What Can We Learn from the Evidence on “Sticky Costs?” Working paper. Rice University and University of Michigan.
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