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研究生:邱齡葦
研究生(外文):Chiu, Lingwei
論文名稱:營運風險是否降低成本僵固性之研究
論文名稱(外文):Do Operating Risks Reduce Cost Stickiness?
指導教授:李佳玲李佳玲引用關係
指導教授(外文):Lee, Chialing
口試委員:林岳喬何加政
口試委員(外文):Lin, YuahchiauHo, Chiacheng
口試日期:2012-06-12
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:2012
畢業學年度:100
語文別:中文
論文頁數:82
中文關鍵詞:銷貨收入銷管費用成本僵固性營運風險
外文關鍵詞:StickyCost driverSG&AOperating risk
相關次數:
  • 被引用被引用:3
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  • 下載下載:55
  • 收藏至我的研究室書目清單書目收藏:0
自從Anderson et al.(2003)研究發現當銷貨收入此成本動因有所變動時,會造成管理階層人員對於銷管費用此成本上的調整會有所不同,而導致成本的變動幅度是不對稱的,產生了「成本僵固性」之現象。對於企業而言,銷貨收入為主要營運活動之一,當銷貨收入的變動幅度越大時,代表公司面臨越高的營運風險。因此,本研究以2006年至2010年為樣本期間,探討營運風險是否會造成成本僵固性有所趨緩。經實證結果發現,當公司的銷貨收入較前期下降且面臨較高的營運風險時,對於銷管費用的調整幅度是大於營運風險較低的公司。此外,本研究另以獲利能力來驗證是否影響成本僵固性的程度,而實證結果亦發現,當公司的銷貨收入較前期下降且面臨有較高的獲利能力時,對於銷管費用的調整幅度是大於獲利能力較低的公司。
Since Anderson et al. (2003) investigated whether costs are "sticky"-that is , whether costs increase more activity (Sale revenue) rises than they decrease when activity falls by an equivalent amount, more and more persons have studied in this topic. Sale revenue is the most important activities of operation of enterprise, so the more change in sales revenue, the more operating risk that enterprise have to face.
In this study, we extend this line of research by examining whether operating risk makes degree of sticky smaller. We find, 6,105 firms over 5 years, that selling, general, and administrative (SG&A) costs decrease on average 0.213% per 1% decrease in sales and face higher operating risk but decrease on average 0.208% per 1% decrease in sales and face lower operating risk. Besides, we also find that profit ability also affects sticky.

摘要.......................................i
Abstract..................................ii
目錄.....................................iii
圖目錄....................................iv
表目錄.....................................v

第一章 緒論................................1
第一節 研究背景與動機......................1
第二節 研究目的............................4
第三節 研究貢獻............................5
第四節 研究架構與流程......................7
第二章 文獻探討與假說發展..................9
第一節 成本習性之介紹......................9
第二節 成本僵固性..........................12
第三節 營運風險............................24
第四節 研究假說............................28
第三章 研究方法............................32
第一節 研究架構............................32
第二節 實證模型及變數定義..................33
第三節 資料來源、研究期間及樣本選取........39
第四節 資料分析方法........................41
第四章 實證結果分析........................43
第一節 敘述性統計與相關分析................43
第二節 實證結果分析........................48
第三節 敏感性分析..........................61
第五章 結論與建議..........................69
第一節 研究結論............................69
第二節 研究限制............................71
第三節 研究建議............................72
參考文獻...................................73

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