信息技术业成本粘性对企业绩效的影响研究

On Influence of Cost Stickiness on Enterprise Performance of Information Technology Industry

成本粘性反映了企业成本与业务量间的非线性关系,体现出企业经营者的市场抉择。当前,在我国经济步入新常态的背景之下,有效把握成本粘性,对于优化企业资源配置、提高企业运营效率、推动经济可持续发展,深化“三去一降一补”等供给侧结构性改革意义重大。成本领先是推动各信息技术业上市公司形成竞争优势的战略重心所在。选取了我国信息技术业上市公司作为样本数据,实证检验了成本粘性对企业绩效的影响。结果发现:信息技术业上市公司的成本粘性与短期绩效负相关;而成本粘性与长期绩效呈现出一种倒U型的关系,即适度的成本粘性有利于企业长期绩效。研究结论丰富了成本粘性经济后果的相关研究,并为信息技术业上市公司有效控制成本、提高绩效以及可持续发展提供了一定的参考。

Cost stickiness reflects the non-linear relationship between enterprise cost and business volume,and shows the market selection of enterprise operators.At present,when China’s economy enters the phase of“new normal”,the effective control of cost stickiness is of great significance to optimize the resource allocation of enterprises,improve the operation efficiency of enterprises,promote the sustainable development of economy,and deepen supply-side structural reforms,such as“cutting overcapacity,reducing excess inventory,deleveraging,lowering costs,and strengthening areas of weakness”.Cost leadership is the strategic focus to promote the competitive advantage of listed companies in information technology industry.This paper selected the sample data of listed companies in China’s information technology industry to empirically test the impact of cost stickiness on enterprise performance.The results were shown as follows:the cost stickiness of listed companies in information technology industry was negatively correlated with the short-term performance;however,there was an inverted U-shaped relationship between the cost stickiness and the long-term performance,that was,moderate cost stickiness was beneficial to the long-term performance of enterprises.The conclusion of this paper would help to enrich the relevant research on the economic consequences of cost stickiness,and provide useful reference for the listed companies in information technology industry to effectively control cost,improve performance,and achieve sustainable development.