銷管費用的成本結構-以台灣公司為例;Cost Structure of Selling, general, and administrative Expense：Evidence from Public Companies in Taiwan

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题名:	銷管費用的成本結構-以台灣公司為例;Cost Structure of Selling, general, and administrative Expense：Evidence from Public Companies in Taiwan
作者:	蔡宜貝;Tsai,Yi-bei
贡献者:	會計研究所
关键词:	銷管費用;僵固性;前期銷貨收入
日期:	2014-07-18
上传时间:	2014-10-15 17:03:43 (UTC+8)
出版者:	國立中央大學
摘要:	本研究探討臺灣上市、上櫃、興櫃公司的銷管費用的成本結構，首先探討銷管費用是否具有成本僵固(Stickiness of costs)的特性，研究結果發現，當銷貨收入淨額上升1%時，銷管費用增加0.31%；而當銷貨收入淨額下降1%時，銷管費用則只減少0.24%，代表成本僵固性確實存在於銷管費用中。另外，本研究加入前期銷貨收入變動，藉以探討前期銷貨的改變是否也會影響銷管費用變動的幅度，其實證結果發現當前期銷貨收入上升時，具有成本僵固性的現象；當前期銷貨收入下降時，會出現成本的反僵固性現象。本研究進一步剖析管理者調整資源時，除了會考慮前期銷貨收入變動的方向外，是否也會考量前期銷貨變動的量。研究結果發現前期銷貨變動越大，當期銷貨增加所引起的銷管費用增加的幅度會越大以及前期銷貨變動越大，銷管費用僵固性會越大。;In this study, we examined the cost structure of selling, general, and administrative costs (SG&A costs) in Taiwanese publicly traded corporations. First, we investigated whether cost stickiness exists in SG&A costs. We found SG&A costs increase on average at a rate of 0.31% per 1% increase in sales but decrease only 0.24% per 1% decrease in sales. This implied the sticky behavior of SG&A costs truly existed in Taiwan. Second, we examined the magnitude of relative SG&A cost changes depend on the impact of prior sales changes direction. The empirical results show that when sales increase in the prior period, costs in the current period are sticky. When sales decrease in the prior period, costs in the current period are anti-sticky. This study further analysis the management made cost adjustment, not only consider the direction of prior period sales change, but also the amount of prior period sales change. We found costs rise to a greater extent following the amount of prior period sale change increasing. And SG&A costs exhibit greater stickiness with the amount of prior period sale change increasing.
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