不同要素密集型产业成本费用粘性的差异性研究

Difference Study of Cost Stickiness of Different Factor Intensive Industries

成本费用粘性对于公司的成本管理具有重要意义而不同要素密集型产业中公司成本费用粘性存在一定差异性。文中选用上市公司2010-2016年的相关数据,分别针对劳动密集型产业、资本密集型产业、技术密集型产业和资源密集型产业进行实证检验,证明四种产业间成本费用粘性存在差异,为公司进行决策管理、赢得成本优势提供有力支持。

The cost stickiness is of great significance to the cost management of the company,but there are some differences in the company's cost and expense stickiness in the intensive industries with different factors.The relevant data used in the listed companies of 2010-2016,respectively,for labor-intensive industries,capital intensive industries and technology intensive industries and resource intensive industries to conduct an empirical test,to prove that the four Cost Stickiness differences exist between the industries,provide favorable support for the company to win the advantage of cost management and decision making.