English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110182/141115 (78%)
Visitors : 46652644      Online Users : 1158
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/143246


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/143246


    Title: 產業群聚是否影響公司存在重大客戶時的成本結構？
    Does Industrial Cluster Affect Supplier Firms’ Cost Structure in the Presence of Major Customers?
    Authors: 楊朝旭;蔡柳卿;朱雅菁
    Young, Chaur-Shiuh;Tsai, Liu-Ching;Chu, Ya-Ching
    Contributors: 會計評論
    Keywords: 重大客戶;成本結構;成本剛性;產業群聚
    Major customers;Cost structure;Cost rigidity;Industrial cluster
    Date: 2023-01
    Issue Date: 2023-02-06 09:26:24 (UTC+8)
    Abstract: 得益於產業群聚，台灣已成為全球高科技產品的供應鏈基地。由於文獻顯示供應商為滿足重大客戶之需求不確定性而提供產能承諾，進而承擔較剛性的成本結構，故本研究擬探討產業群聚是否影響具重大客戶之供應商的成本結構，主要係檢視是否產業群聚減緩了重大客戶導致的供應商成本剛性程度。以2005 年至2019 年的台灣上市櫃電子業公司為樣本，本研究發現供應商的客戶集中度與其成本剛性存在顯著的正向關係；特別是主要結果顯示產業群聚對依賴重大客戶之供應商成本剛性具有減緩效果。本研究結果闡明了產業群聚公司透過資源共享的優勢，可以減少其對重大客戶的固定成本投資。
    Taiwan has become a global supply chain base for high-tech products thanks to industrial clusters. The existing evidence suggests that suppliers bear capacity commitments due to major customers’ uncertain demand and, as a result, assume a more rigid cost structure. Therefore, this study examines whether industrial clusters affect supplier cost structures in the presence of major customers. We specifically examine whether industrial clusters mitigate the cost rigidity of suppliers driven by major customers. Using a sample of electronic firms listed on the Taiwan Stock Exchange and Taipei Exchange from 2005 to 2019, we find a positive relationship between suppliers’ customer concentration and cost rigidity. In particular, we find that industrial clusters significantly mitigate suppliers’ cost rigidity driven by major customers. Our results suggest that industry clustering provides more flexible resource sharing. Thus, clustered supplier firms can reduce their fixed cost investments for major customers.
    Relation: 會計評論, 76, 1-43
    Data Type: article
    DOI 連結: https://doi.org/10.6552/JOAR.202301_(76).0001
    DOI: 10.6552/JOAR.202301_(76).0001
    Appears in Collections:[會計評論] 期刊論文

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2257View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback