上市公司费用粘性对公司绩效的影响

在管理会计中,期间费用应随业务量上升时的增加额,要大于业务量等额度减少时期间费用的减少额。但费用粘性概念的提出,动摇了成本习性假设的基础地位。在对费用粘性相关文献进行综述的基础上,总结分析了费用粘性的特征、费用粘性的形成原因、以及可能产生的经济后果。通过理论分析及借鉴已有研究结论,得出上市公司管理费用率与公司下一期绩效并不具有统计意义上的相关性。

Analysis of Cost Stickiness of Listed Company＇s Influence on Its Performance

In management accounting, the potential increment of period cost, which was generated during business volume expansion, should be greater than its decrement during equal amount of business volume reduction. However, the proposal of cost stickiness has shaken the fundamental status of this cost behavior hypnosis. Based on summary of relevant researches a bout cost stickiness, this dissertation provides deeper insights on its characteristics, genetic mechanism and underlying economic consequences. By conducting a thorough theoretical analysis, the following conclusion have been reached： there is no statistical interdependency between a listed company ＂s overhead expenses ratio and its performance during the next business cycle.