农业企业成本粘性研究

Agricultural Enterprise Cost Stickiness Research

通过总结成本粘性的相关理论基础,以2010—2015年农业企业为样本,分析农业企业是否存在成本粘性,并研究资产负债率、权益报酬率、劳动密集度、流动资产比率这些因素对农业企业的影响。研究发现,我国农业上市公司确实存在成本粘性,权益报酬率、劳动密集度、流动资产比率的增加会提高企业的成本粘性,而资产负债率则对农业企业的成本粘性效果不明显,因此,有必要通过加强企业内部控制、合理配置流动资产等手段来对农业企业进行控制。

In this paper, through summarizing the related theory of viscous cost basis, from 2010 to 2015 agricultural enterprises as samples, analyzed viscous agricultural enterprise whether there is a cost. And the asset-liability ratio, return on equity, labor intensity, ratio of liquid assets the impact of these factors on the agricultural enterprises. The study found that agricultural listed companies in China was indeed cost stickiness, equity returns, labor intensity, liquidity ratio would increase the cost of enterprise viscosity, asset-li- ability ratio to the agricultural enterprise was the cost of the viscous effect is not obvious. Therefore, it was necessary by strengthening internal control, the rational allocation of current assets to control agricultural enterprises.