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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/34191
    Please use this identifier to cite or link to this item: http://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。
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    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
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    二、 外文部份
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    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:[會計學系] 學位論文

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