摘要
费用粘性受宏观经济形势、企业的管理结构以及行业特征等众多因素的影响。其中,自由现金流量就是影响费用粘性的因素之一。本文从代理问题的角度,探讨了自由现金流量和费用粘性两者之间的关系。
Many factors affecting the cost stickiness affected by the macroeconomic situation,the management structure of enterprises and industry characteristics,free cash flow is one of the factors which influence the cost stickiness. this paper discusses the relationship between free cash flow and cost of viscous from empirical analysis.
出处
《南阳理工学院学报》
2015年第3期25-29,共5页
Journal of Nanyang Institute of Technology
关键词
费用粘性
制造型企业
自由现金流量
cost stickiness
manufacturing enterprises
free cash flow