营销能力、产品市场竞争和费用粘性

Marketing Capability,Product Market Competition and Cost Stickiness

费用粘性是成本管理领域研究的热点之一,关系到企业战略决策的实现。通过分析营销能力与费用粘性的关系,进而研究产品市场竞争对营销能力和费用粘性关系会产生何种影响。研究结果表明,基于调整成本、乐观预期和代理理论,企业的营销能力对费用粘性有正向的增强效应;产品市场竞争对营销能力和费用粘性的关系存在调节效应,可以缓解营销能力和费用粘性的正向关系。研究结果不仅丰富了对企业营销能力经济后果的认识,还拓展了费用粘性动因的研究,对企业做出正确的战略决策具有重要的指导意义。

Cost stickiness is one of the research hotspots in the financial field,and it is related to the company’s strategic decisions.This article analyzes the relationship between marketing ability and cost stickiness,and then studies how product market competition affects the relationship between marketing ability and cost stickiness.The research results show that because of adjustment costs,optimistic expectations and agency theory,the company’s marketing ability has apositive effect on cost stickiness;product market competition also has a regulatory effect on the positive relationship between marketing ability and coststickiness.The research results not only enriched the understanding of the economic consequences of the marketing ability of the company,but also expanded the study on the motivation of cost stickiness.It has important practical guidance significance for enterprises to make correct strategic decisions.