經營型態對成本僵固性之影響-以電子業為例

THUIR > College of Management > Department of Accounting > Master's Theses > Item 310901/26322

Please use this identifier to cite or link to this item: http://140.128.103.80:8080/handle/310901/26322

Title:	經營型態對成本僵固性之影響-以電子業為例
Other Titles:	The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry
Authors:	林信志 Lin-Shih Hsin
Contributors:	劉俊儒博士 Dr. Chun-Ju Liu 會計學系
Keywords:	成本僵固性;銷管費用;成本習性;經營型態 Business type;Sticky cost;Behavior of costs;SG&A.
Date:	2015
Issue Date:	2015-12-22T03:59:14Z (UTC)
Abstract:	本研究探討經營型態的不同是否會造成不同的成本僵固性，研究樣本為2008 年至2014 年台灣的公司年資料。經實證發現採用OBM經營型態下企業的銷管費用成本僵固性會大於採用OEM經營型態下企業；將採用OBM、OEM營型態下企業，各自分成大型企業及中小型企業，獨立探討企業的僵固性。本研究發現在採用OBM及OEM經營型態下的企業，大型企業的銷管費用的成本僵固性皆大於中小型企業。資產設備及人力密集越大的產業裡，當面對需求下降時，管理當局為維持基本運轉所需的人力和物力，越無法快速的配合產能下降，本研究發現採用OEM經營型態下企業的勞工成本僵固性大於採用OBM經營型態的企業。 The purpose of this paper is to investigate whether the difference of business type would cause the cost stickiness. The result are as follows: (1) the OBM’s stickiness of SG&A costs is greater than the OEM’s stickiness of SG&A costs (2) we divided the sample of OBM and OEM into large enterprises and small enterprises, and we find that the large enterprises’ stickiness of SG&A costs are greater than the cost stickiness of small enterprises. (3) we also find OEM's stickiness of labor costs more than OBM.
Appears in Collections:	[Department of Accounting ] Master's Theses

Files in This Item:

File	Size	Format
103THU00385023-001.pdf	646Kb	Adobe PDF	741	View/Open

Loading...