摘要
基于拓宽管理会计工具应用范围的目标,根据战略成本观和机会主义观,实证检验了成本粘性对制造企业绩效的影响。研究表明:成本粘性与企业绩效显著负相关,证实了机会主义观的成本粘性假设;按产权性质差异进行分组检验发现,在非国有样本中成本粘性对企业绩效的负向影响更显著。
Starting from the goal of broadening the application scope of management accounting tools,based on the two viewpoints of strategic cost view and opportunism view,this paper empirically tests the impact of cost stickiness on the performance of manufacturing enterprises.The research shows that cost stickiness is significantly negatively correlated with corporate performance,which confirms the cost stickiness hypothesis of opportunism.Further grouping tests based on the difference in the nature of property rights found that the negative impact of cost stickiness on corporate performance is more significant in non-state-owned samples.
作者
周礼勇
杨洪涛
ZHOU Li-yong;YANG Hong-tao(College of Accounting,Southwest Forestry University,Kunming 650224,Yunnan,China)
出处
《江苏经贸职业技术学院学报》
2024年第1期6-10,共5页
Journal of Jiangsu Institute of Commerce
基金
云南省教育厅科学研究基金项目“云南上市公司经营绩效评价研究——基于成本性态分析视角”(2023Y0798)
云南省教育厅科学研究基金项目“管理防御、环境不确定性与创新绩效关系研究——基于内部控制质量视角”(2023J0724)。
关键词
成本粘性
制造企业
企业绩效
产权性质
cost stickiness
manufacturing enterprise
enterprise performance
nature of property rights
