期刊文献+

成本粘性的成因及控制措施研究 被引量:3

下载PDF
导出
摘要 传统的成本性态理论认为企业的业务量与成本是呈线性关系变化的,将成本划分为固定成本和变动成本两大类。但是由国外学者发现并进行研究的成本粘性理论使传统理论受到冲击,这一观点认为随着业务量增加,成本增加的速度要高于业务量减少时所对应的成本的减少速度,即业务量增加时成本的增加量大于业务量等额减少时成本的减少量。
作者 葛远扬
出处 《商业会计》 2013年第13期103-104,共2页 Commercial Accounting
  • 相关文献

参考文献3

二级参考文献10

  • 1美国财务会计准则委员会(FASB)(娄尔行译).《论财务会计概念》[M].中国财政经济出版社,1992..
  • 2Berle, A A, and Means, G C. 1932, The Modern Corporation and Private Property, New York: Macmillan.
  • 3Cooper, R, and R Kaplan, 1998, The Design of Cost Management System: Text, Cases, and Readings, Upper Saddle River, NJ: Prentice Hall.
  • 4Hilton, R. 1997, Managerial Accounting, New York: McGraw-Hill.
  • 5Homgren, C, G Foster and S Datar, 1999, Cost Accounting: A Managerial Emphasis, Upper Saddle River, NJ: Prentice Hall.
  • 6Jenson, M C and W H Meckling, 1976, "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure", Journal of Financial Economics 3 : 305-360.
  • 7Noreen, E and N Soderstrom, 1997, "The Accuracy of Proportional Cost Models : Evidence from Hospital Service Departments", Review of Accounting Studies 2: 89-114.
  • 8Noreen, E, and N Soderstrom, 1994, "Are Overhead Costs Strictly Proportional to Activity? Evidence from Hospital Service Departments", Journal of Accounting and Economics, 17: 255-278.
  • 9Anderson, Mark C, Rajiv D Banker, and Surya N Janakiraman, 2003, "Are Selling, General, and Administrative Costs ' Sticky' ?" Journal of Accounting Research 41 : 47-63.
  • 10Banker, R, and H Johnston, 1993, "An Empirical Study of Cost Drivers in the U.S. Aidine Industry", Accounting Review, 68: 576-601.

共引文献493

同被引文献11

引证文献3

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部