前期銷貨變動方向對成本習性及不對稱性之影響—營運成本之組成份分析;The Impact of Prior Sales Change on Asymmetric Cost Behavior - Component Analysis of Operating Costs

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題名:	前期銷貨變動方向對成本習性及不對稱性之影響—營運成本之組成份分析;The Impact of Prior Sales Change on Asymmetric Cost Behavior - Component Analysis of Operating Costs
作者:	林家豪;Lin,Jia-hao
貢獻者:	會計研究所
關鍵詞:	前期銷貨變動;成本不對稱性;成本僵固性;成本反僵固性;prior sales change;asymmetric cost behavior;costs stickiness;cost anti-stickiness
日期:	2015-07-08
上傳時間:	2015-09-23 13:54:20 (UTC+8)
出版者:	國立中央大學
摘要:	先前大多的研究係以Anderson et al.（2003）單一期成本僵固性模型進行研究。然而，由於該模型並未將前期銷貨變動方向納入考量，因此該模型捕捉的是加權平均之不對稱性，致使分析結果較不精確。有鑒於此，本研究遵循Banker et al. (2014) 的實證模型，增加二個虛擬變數(前期銷貨成長、前期銷貨衰退)，以區分不同的前期變動方向對於本期成本習性的影響。本研究以台灣上市、上櫃、興櫃公司作為研究對象，探討營運成本之成本習性及不對稱性是否因為前期銷貨變動方向不同而有所變化。實證結果發現，相較於前期銷貨成長，前期銷貨衰退情況之下，當期銷貨成長時，成本上升幅度較小；相較於前期銷貨成長，前期銷貨衰退的情況下，當期銷貨衰退時，成本減少幅度較大。前期銷貨成長之下，本期存有僵固性現象；然而，於前期銷貨衰退之下，本期則存有反僵固現象。以上分析結果同樣適用於營運成本之細項成份，包含銷貨成本、營業費用、推銷費用、管理費用、研發費用，此外，非財務數字的員工人數亦是如此。;Most of extant research documented the phenomenon of stickiness through a single-period model, following Anderson et al. (2003), which does not take prior sales change direction into account. Thus the model seizes the weighted average degree of cost asymmetry and the conclusion may be biased. Given this view, this study, following Banker et al. (2014), incorporates two dummy variables－prior sales increase and prior sales decrease, which allows us to examine the effect of prior sales increase and decrease on cost behavior. This study uses listed companies on the TWSE, OTC, and ESM in Taiwan as research subjects and investigates the influence of prior sales change direction on asymmetric cost behavior. The cost categories that we study are operating costs, and its components－cost of goods sold, SG&A costs, marketing expenses, administrative expenses, R&D expenses, and number of employees. As expected, for all cost categories, this study documents evidences that the extent of costs rise for concurrent sales increase is smaller following prior sales decrease than following a prior sales increase. On the contrary, the magnitude of a decrease in costs for concurrent sales decrease is greater following prior sales decrease than following prior sales increase. Also, we find that costs exhibit stickiness behavior as sales increase in prior period, and exhibit anti-stickiness behavior as sales decrease in prior period.
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