商贸流通企业成本粘性研究——基于2010-2016年度上市商贸流通企业的财务数据

Study on Cost Stickiness in Commercial Enterprises——based on the listed enterprises' financial data from 2010-2016

商贸流通领域正在经历"互联网+流通"的转型,而商贸流通企业正面临着向智慧商贸流通转型。在转型过程中,商贸流通企业管理者应关注管理费用、运营成本及研发投入等是否面临成本粘性现象。选取2010-2016年度22家上市商贸流通转型企业为研究样本,应用成本粘性基本理论构建回归模型,验证我国上市商贸流通企业的总成本、营业成本及管理费用,发现三者整体上都存在着成本粘性现象,为商贸流通企业管理者开展成本管理工作提供了理论参考。

Commercial circulation field is facing the change to circulation under internet,which makes the enterprises in the field transform into smart circulation. In the process, the management of the enterprises should focus on if there is cost stickiness on the management cost,operating costs and R ＆ D investment. Therefore, picking up financial data from 20 listed enterprises during the transition and forming the regression model based on the basic theory of cost stickiness to verify the overall cost, operating cost and management cost have proved that there is cost stickiness on the above-mentioned data, which provides the theoretical reference for the cost management operated by the commercial circulation enterprises.