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研究生:許雅婷
研究生(外文):Ya-TingHsu
論文名稱:客戶集中度與成本彈性之關聯-以台灣上市櫃企業為例
論文名稱(外文):The Relationship Between Customer Concentration and Cost Elasticity
指導教授:楊朝旭楊朝旭引用關係
指導教授(外文):Chaur-Shiuh Yang
學位類別:碩士
校院名稱:國立成功大學
系所名稱:會計學系
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:2017
畢業學年度:105
語文別:中文
論文頁數:41
中文關鍵詞:客戶集中度成本結構成本彈性台灣企業
外文關鍵詞:Customer ConcentrationCost StructureCost ElasticityTaiwan Company
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本研究檢驗了客戶集中度在公司成本結構決策上的效果,利用迴歸分析台灣所有上市櫃公司,在2005年至2015年間的成本資料,結果發現客戶集中度與成本彈性之間具有負向關聯,也就是變動成本相對固定成本的比例,在高度客戶集中的公司中有較低的傾向。此外,研究中也加入了額外控制變數的考量,確保結果的穩健性,研究結果顯示,供應商對客戶集中度的態度,大多為追求增加共同依賴以及顧客間合作往來,而非因為考量到相關風險而企圖減少在供應商與顧客關係間權力的不平衡。
This study examines the effects of customer concentration levels on firm cost structure decisions. Analyzing cost data from a sample of all listed companies from 2005 through 2015, we find a negative relationship between customer concentration and cost elasticity whereby firms exhibit lower proportions of variable-to fixed costs in the presence of higher levels of customer concentration.
These results are robust to alternate specifications as well as controlling for additional variables. Our results suggest that suppliers respond to customer concentration by pursuing increased mutual dependence and cooperation with customers rather than attempting to reduce the effect of power imbalances within the supplier-customer relationship.
摘要 I
誌謝 V
內文目錄 VI
表目錄 VII
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 2
第二章 文獻探討與假說建立 3
第一節 文獻探討 3
第二節 假說建立 10
第三章 研究設計 12
第一節 樣本選取 12
第二節 模型與變數設計 15
第四章 實證結果 18
第一節 敘述性統計與相關數據 18
第二節 迴歸結果 22
第五章 穩健性測試與額外分析 25
第一節 穩健性測試 25
第二節 額外分析 28
第六章 結論與建議 30
第一節 研究結論 30
第二節 研究建議 30
參考文獻 32
附錄 36
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