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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34191


    Title: 銷管費用僵固性之研究
    Authors: 曾聯洲
    Contributors: 戚務君
    曾聯洲
    Keywords: 僵固性
    銷管費用
    Date: 2002
    Issue Date: 2009-09-18
    Abstract: 摘要

    在傳統的成本習性模型中，變動成本會隨其成本動因數量的變化而增減。
    隱含的意義是：變動成本的增減幅度只受成本動因數量增減多寡的影響，至於其動因數量變化的方向是增加或減少則不重要。然而Coopers and Kaplan (1998, p247)及Noreen and Soderstorm(1997)的研究顯示：在某些情況下，當成本動因數量增加時，成本上揚的比例會大於動因數量減少時成本下滑的比例。當此一現象發生時，我們將其定義為「成本具有僵固性」。簡言之，「成本具有僵固性」時意味著該成本具有「易放難收」的特質。因此，本研究針對銷管費用是否具有「僵固性」進行分析。

    實證結果顯示：416家台灣上市公司在為期十年的樣本期間中，當銷貨收入增加1％時，銷管費用相對成長0.47％；而當銷貨收入減少1％時，銷管費用相對下滑0.35％。另外本研究也針對下列問題進行分析：
    1. 銷管費用僵固性是否受到管理階層調整資源配置的決策延遲所影響，
    2. 銷管費用僵固的程度、變動的方向或幅度是否會隨著總體經濟情況或
    企業規模而變動。

    關鍵字：僵固性、銷管費用
    Reference: 參考文獻
    一、 中文部份
    王心瑩，1999，企業經營績效與產業景氣循環之關連：以台灣半導體產業為例，國立政治大學會計研究所未出版碩士論文。
    林承樺，2000，中鋼民營化過程中公司統制及績效之評估，國立交通大學經營管理研究所未出版碩士論文。
    徐學忍，1984，價格僵固性與匯率之動態調整，國立台灣大學經濟研究所未出版碩士論文。
    張清溪，許嘉棟，劉鶯釧及吳聰敏，1996，經濟學-理論與實際。
    曾素娟，2000，考慮經濟景氣變動之企業失敗預警模式--台灣上市公司之研究，國立成功大學企業管理研究所未出版碩士論文。
    廖培賢，1992，雙元匯率、浮動匯率、價格僵固性、與匯率動態調整-以供給面決定產出為例，東海學報53卷（六月）：413-422
    蘇芳乾，2001，景氣變動對我國製造業財務比率之影響，國立政治大學會計研究所未出版碩士論文。
    戴台馨，1993，論就業波動、薪資僵固性及供給能量，輔仁學誌25期（六月）：219-316
    二、 外文部份
    Banker, R., and H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry. Accounting Review 68 (July): 576–601.
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    Dechow, P.; M. Huson; and R. Sloan. 1994. The effect of restructuring charges on executives’ cash compensation. The Accounting Review 69 (January): 138–56.
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    Horngren, C.G.; Foster; and S. Datar. 1999. Cost accounting: A managerial emphasis. Upper saddle river, NJ: Prentice Hall:32-34
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    Malinvaud. E. 1982 Wages and unemployment. The Economic Journal:1-12
    Mark C. Anderson, Rajiv D. Banker and Surya N. Janakiramani. 2003. Are selling, general, and administrative costs “sticky”? Journal of Accounting Research 41(March):47-63
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    Mitchell, W. C. 1951. Business cycles and unemployment. New York, National Bureau of Economic Research.
    McDonald, J. T. 1999. The determinants of firm profitability in Australian manufacturing. Economic Record 75 (June): 115-126.
    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.
    Solow, Robert, M. 1986 Unemployment: getting the question right, in Charles Bean ,Richard Layard and Stephen Nickel ed., The rise in unemployment: 23-34
    Stickney, C. and P. Brown. 1999. Financial reporting and statement analysis. Orlando, FL: Dryden.:219-222.
    White, H. 1980. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica 48 (May): 817–38.
    Description: 碩士
    國立政治大學
    會計研究所
    90353026
    91
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0090353026
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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