發(fā)布時(shí)間：2018-02-09 08:23

  本文關(guān)鍵詞： 成本粘性 管理者預(yù)期 樂觀預(yù)期 悲觀預(yù)期 管理者特征　出處：《貴州財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：成本粘性是指成本(費(fèi)用)隨業(yè)務(wù)量變化時(shí)出現(xiàn)的不對(duì)稱性,表現(xiàn)為成本在業(yè)務(wù)量增加時(shí)的變化率大于在業(yè)務(wù)量減少時(shí)的變化率。隨著經(jīng)濟(jì)形勢(shì)日新月異的變化,如何對(duì)成本進(jìn)行有效控制,是每個(gè)企業(yè)必須要思考的問題。而要進(jìn)行成本控制,首要問題就是要弄清楚有哪些影響因素,以及是如何產(chǎn)生影響的。成本粘性作為企業(yè)業(yè)務(wù)量與成本變化之間最直觀的體現(xiàn),普遍存在于當(dāng)代企業(yè)中,因此,如何控制成本粘性成為現(xiàn)如今企業(yè)管理者不得不面對(duì)的問題。在現(xiàn)在的公司管理中,管理者的預(yù)期對(duì)公司的成本粘性,戰(zhàn)略發(fā)展和部署起到了關(guān)鍵作用,積極的管理者預(yù)期對(duì)公司的發(fā)展管理起到了積極推動(dòng)作用,消極的管理者預(yù)期往往會(huì)對(duì)公司的發(fā)展起到阻礙作用,而大部分的公司中的管理者普遍具有一定的積極的管理者預(yù)期和消極的管理者預(yù)期,所以,怎樣從此角度進(jìn)一步明確現(xiàn)階段對(duì)公司成本相關(guān)性所產(chǎn)生的作用,以及如何消除消極影響,促進(jìn)積極影響,成為當(dāng)今管理者們不得不面對(duì)的一個(gè)問題。本文從管理者預(yù)期角度對(duì)成本粘性的成因、影響、應(yīng)對(duì)措施等多個(gè)方面進(jìn)行了研究,通過對(duì)我國(guó)滬深兩市篩選后留下的2580家A股上市公司作為研究樣本,結(jié)合了會(huì)計(jì)學(xué)、金融學(xué)、投資學(xué)及心理學(xué)等多方面研究結(jié)果,表明了管理者心理預(yù)期對(duì)粘性成本的影響。本文通過六個(gè)部分來論證分析管理者預(yù)期對(duì)成本粘性的研究討論。第一部分為導(dǎo)論,闡述了本文的理論背景與以及具體的實(shí)際操作價(jià)值。通過對(duì)國(guó)內(nèi)國(guó)外研究現(xiàn)狀分析來對(duì)成本粘性的發(fā)展進(jìn)行了系統(tǒng)的介紹。第二部分對(duì)成本粘性的概念及特性進(jìn)行了介紹,同時(shí)對(duì)成本粘性的成因進(jìn)行了分析,以及對(duì)研究理論進(jìn)行了闡述。第三部分,在理論分析的基礎(chǔ)上提出假設(shè)。第四部分利用模型研究設(shè)計(jì)進(jìn)行實(shí)證分析,進(jìn)一步驗(yàn)證之前提出的假設(shè)。第五部分是將本文的實(shí)證結(jié)果進(jìn)行總結(jié),得出結(jié)論,同時(shí)也對(duì)本文存在的局限性進(jìn)行具體說明。文章研究升華了成本粘性心理學(xué)視角學(xué)說,填補(bǔ)了會(huì)計(jì)專業(yè)方向成本粘性方面的不足,豐富了管理者預(yù)期方面的學(xué)術(shù)研究,有助于提高公司財(cái)務(wù)與會(huì)計(jì)方面的盈利效率。
[Abstract]:Cost stickiness refers to the asymmetry of cost (cost) when it changes with the volume of business, which shows that the rate of change of cost when the volume of business increases is greater than the rate of change when the volume of business decreases. How to control the cost effectively is a problem that every enterprise must think about. To control the cost, the most important thing is to find out what the influencing factors are. Cost stickiness is the most intuitionistic embodiment between business volume and cost change. How to control the cost stickiness becomes the problem that the enterprise managers have to face nowadays. In the current company management, the managers' expectation plays a key role in the cost stickiness, the strategic development and the deployment of the company. Positive managers expect to play a positive role in promoting the development and management of the company, negative managers often expect to hinder the development of the company. And most of the managers in the company generally have some positive expectations and negative expectations of managers, so, how to further clarify the role of the current stage of the cost correlation of the company, And how to eliminate the negative effects and promote the positive impact has become a problem that managers have to face. This paper studies the causes, effects and countermeasures of cost stickiness from the perspective of managers' expectations. By selecting 2580 A-share listed companies from the Shanghai and Shenzhen stock markets as research samples, combining the research results of accounting, finance, investment and psychology, etc. This paper demonstrates the influence of managers' psychological expectation on viscous cost. This paper analyzes the research of managers' expectation on cost stickiness through six parts. The first part is the introduction. The theoretical background and practical operation value of this paper are expounded. The development of cost viscosity is systematically introduced by analyzing the present research situation at home and abroad. In the second part, the concept and characteristics of cost viscosity are introduced. At the same time, the cause of cost stickiness is analyzed, and the research theory is expounded. In the third part, the hypothesis is put forward on the basis of theoretical analysis. Part 5th summarizes the empirical results of this paper and draws a conclusion. At the same time, the limitations of this paper are explained in detail. It fills up the deficiency of cost stickiness in accounting specialty, enriches the academic research of managers' expectation, and helps to improve the profit efficiency in finance and accounting.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 宋華雨;;管理者過度自信對(duì)企業(yè)成本粘性的影響[J];合作經(jīng)濟(jì)與科技;2013年08期

2 崔亞男;;市場(chǎng)化程度、所有權(quán)性質(zhì)與成本粘性——來自我國(guó)A股上市公司的經(jīng)驗(yàn)證據(jù)[J];財(cái)會(huì)月刊;2012年33期

3 馬廣奇;廉瑜瑾;;成本粘性:管理會(huì)計(jì)研究的新領(lǐng)域[J];會(huì)計(jì)之友;2012年29期

4 陳磊;宋樂;施丹;;企業(yè)的成本粘性被高估了嗎?基于中國(guó)上市公司的實(shí)證研究[J];中國(guó)會(huì)計(jì)評(píng)論;2012年01期

5 王瓊瑤;;國(guó)內(nèi)外成本粘性研究綜述及展望[J];財(cái)會(huì)月刊;2011年29期

6 江偉;胡玉明;;企業(yè)成本費(fèi)用粘性:文獻(xiàn)回顧與展望[J];會(huì)計(jì)研究;2011年09期

7 周國(guó)強(qiáng);文穎;熊延超;王濤;;制造型企業(yè)成本粘性研究[J];財(cái)會(huì)月刊;2011年11期

8 萬壽義;王紅軍;;管理層自利、董事會(huì)治理與費(fèi)用粘性——來自中國(guó)制造業(yè)上市公司的經(jīng)驗(yàn)證據(jù)[J];經(jīng)濟(jì)與管理;2011年03期

9 劉青;;上市公司成本費(fèi)用粘性問題研究[J];經(jīng)營(yíng)管理者;2011年02期

10 韓飛;劉益平;吉朝陽(yáng);;成本粘性研究綜述與展望[J];財(cái)會(huì)研究;2010年08期

相關(guān)碩士學(xué)位論文 前2條

1 尹湘潔;基于委托代理理論的成本粘性問題研究[D];中國(guó)海洋大學(xué);2012年

2 孔慶根;我國(guó)上市公司成本粘性的實(shí)證研究[D];江蘇大學(xué);2007年

，

本文編號(hào)：1497501