成本黏性的测度及成因研究综述

A research review on the measurement and causes of cost stickiness

近年来,经营环境的不确定性显著增加,企业“降本增效”趋势不断加强,有关成本黏性的研究逐渐兴起。针对成本黏性概念及测度方式的研究结论已较为明确,成本黏性的测算方式主要有行业层面的ABJ经验模型和企业层面的Weiss模型。关于成本黏性的成因研究结论不一,委托代理理论仍是目前较好的理论解释,现有文献主要从调整成本观、管理层预期及委托代理问题三个视角进行探讨,或者围绕契约观、效率观和机会主义观三种观点展开讨论,但针对各类成因的理论基础研究较少,且对其他成因和现有成因的综合研究也缺乏更多针对性和探索性的尝试。

In recent years,the significant increase in the uncertainty of the business environment and the increasing trend of"cost reduction and efficiency enhancement"in enterprises have led to a growing interest in the research on cost stickiness.In general,the research conclusions regarding the concept and measurement of cost stickiness have been relatively clear,with the industry-level ABJ empirical model and the enterprise-level Weiss model being the main measurement methods.However,studies on the causes of cost stickiness vary,with the principal-agent theory still being the better theoretical explanation.The existing literature mainly focuses on three perspectives,namely adjustment cost,management expectation and principal-agent problems,or on three views,namely contract,efficiency and opportunism.Nonetheless,there are relatively few theoretical studies on various causes,and there is a lack of more targeted and exploratory attempts at the comprehensive research into other causes and the existing causes.