博碩士論文 102430004 詳細資訊




以作者查詢圖書館館藏 以作者查詢臺灣博碩士 以作者查詢全國書目 勘誤回報 、線上人數:11 、訪客IP:34.204.191.31
姓名 林家豪(Jia-hao Lin)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 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)
相關論文
★ 利害關係人包容性:企業社會責任報告書揭露內容個案探討★ 盈餘目標的誘因對成本不對稱性之影響 -以母公司單獨報表與合併報表分析
★ 銷管費用的成本結構-以台灣公司為例★ 代理問題、公司治理與銷管費用僵固性
★ 差異化策略對成本不對稱性之影響★ 公司治理與股權結構對資訊透明度之關聯性
★ 公司治理、公司避稅與現金持有★ 台灣企業社會責任報告書自願性揭露之影響因素
★ 企業社會責任與成本僵固性之關聯性-以台灣公司為例★ 企業社會責任績效與企業社會責任報告書確信選擇之關聯-以台灣為例
★ 企業社會責任活動與成本僵固性之關聯──以台灣編製企業社會責任報告之公司為例★ 企業社會責任活動對股東權益報酬率、資產報酬率及股價報酬率之影響:以企業社會責任願景為調節變數
★ 企業社會責任願景對會計績效之影響:企業社會責任績效之中介效果★ 企業社會責任揭露與盈餘管理的關係-道德取向或政治成本取向?
★ 企業經營模式及申請上櫃個案研究-以H企業為例★ 企業社會責任活動與成本僵固性之關聯 ──以企業社會責任願景調節
檔案 [Endnote RIS 格式]    [Bibtex 格式]    [相關文章]   [文章引用]   [完整記錄]   [館藏目錄]   至系統瀏覽論文 ( 永不開放)
摘要(中) 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。
摘要(英) 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.
關鍵字(中) ★ 前期銷貨變動
★ 成本不對稱性
★ 成本僵固性
★ 成本反僵固性
關鍵字(英) ★ prior sales change
★ asymmetric cost behavior
★ costs stickiness
★ cost anti-stickiness
論文目次 摘要 i
Abstract ii
誌謝 iii
目錄 iv
圖目錄 v
表目錄 vi
第壹章 緒論 1
第一節 研究動機及目的 1
第二節 研究問題 3
第三節 研究架構 4
第貳章 文獻探討 6
第一節 營運成本之成本習性、不對稱性 6
第二節 前期銷貨變動方向對營運成本之成本習性、不對稱性之影響 8
第參章 研究設計 9
第一節 研究假說發展 9
第二節 實證模型之設定與變數之定義衡量 12
第三節 資料來源與樣本選擇 17
第肆章 實證結果及分析 21
第一節 敘述性統計分析 21
第二節 相關係數分析 27
第三節 營運成本成本習性、不對稱性之分析 30
第四節 其它分析 39
第伍章 結論 48
第一節 研究結果與貢獻 48
第二節 研究限制與建議 50
參考文獻 51
參考文獻 中文文獻:
[1]林秉翰,2008,〈前期銷貨收入變動對成本習性之影響-以台灣公司為例〉,國立成功大學會計研究所未出版碩士論文。
[2]林有志,傅鍾仁,陳筱平,2011,〈成本僵固性之實證研究〉,《當代會計》,12(2):191-220。
[3]曾聯洲,2003,〈銷管費用僵固性之研究〉,國立政治大學會計研究所未出版碩士論文。
外文文獻:
[1]Anderson, M., C., R. D. Banker, and S.N. Janakiraman. 2001. Drivers of stickiness in the cost of sales at services firms. Working Paper, The University of Taxas at Dalles.
[2]Anderson, M. C., R. D. Banker, and S. N. Janakiraman. 2003. Are selling, general, and administrative costs “sticky”?. Journal of Accounting Research 41(1): 47-63.
[3]Anderson, M. C., R. D. Banker, R. Huang, and S. N. Janakiraman. 2007. Cost behavior and fundamental analysis of SG&A costs. Journal of Accounting, Auditing, and Finance 22(1): 1-28.
[4]Anderson, S. W., and W. N. Lanen. 2007. Understanding cost management: What can we learn from the evidence on “Sticky Costs”? Social Science Research Network (SSRN) 975135.
[5]Balakrishnan, R., M. J. Peterson, and N. S. Soderstrom. 2004. Does capacity utilization affect the “stickiness” of costs? Journal of Accounting, Auditing & Finance 19 (3): 283–299.
[6]Balakrishnan, R., and T. S. Gruca. 2008. Cost stickiness and core competency: A note. Contemporary Accounting Research 25(4): 993-1006.
[7]Banker, R. D., and L. Chen. 2006. Predicting earnings using a model based on cost variability and cost stickiness. The Accounting Review 81(2): 285-307.
[8]Banker, R. D., S. Basu, D. Byzalov, and J. Chen. 2013. Asymmetries in cost-volume-profit relation: Cost stickiness and conditional conservatism. Working paper, Temple University.
[9]Banker, R. D., and D. Byzalov. 2014. Asymmetric cost behavior. Journal of Management Accounting Research 26(2): 43-79.
[10]Banker, R. D., D. Byzalov, M. Ciftci, and R. Mashruwala. 2014. The moderating effect of prior sales changes on asymmetric cost behavior. Journal of Management Accounting Research 26(2): 221-242.
[11]Banker, R. D., J. Chen, and Han-Up Park. 2014. Cost behavior models analysts and investors use. Social Science Research Network (SSRN) 2482723.
[12]Calleja, K., M. Steliaros, and D. C. Thomas. 2006. A note on cost stickiness: Some international comparisons. Management Accounting Research 17(2):127-140.
[13]Chen, C. X., Lu, H., and T .Sougiannis. 2012. The agency problem, corporate governance, and the asymmetrical behavior of aelling, general, and administrative costs. Contemporary Accounting Research 29(1): 252-282.
[14]Cooper, R., and R. S. Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons 6(3): 1-13.
[15]Cooper, R., and R. S. Kaplan. 1998. The design of cost management systems: text, cases and readings. Prentice Hall.
[16]Kama, I., and D. Weiss. 2013. Do earnings targets and managerial incentives affect sticky costs? Journal of Accounting Research 51 (1): 201–224.
[17]Lazere, C. 1995. Spotlight on SG&A. CFO 11(12): 39-45.
[18]Lazere, C. 1996. Spotlight on SG&A. CFO 12(12): 28-34.
[19]Noreen, E. 1991. Conditions under which activity - based cost systems provide relevant costs. Journal of Management Accounting Research 3(4): 159-168.
[20]Noreen, E., and N. Soderstrom. 1994. Are overhead costs strictly proportional to activity?: Evidence from hospital departments. Journal of Accounting and Economics 17(1-2): 255-278.
[21]Noreen, E. and N. Soderstrom. 1997. The accuracy of proportional cost models: Evidence from hospital service departments. Review of Accounting Studies 2(1): 89-114.
[22]Subramaniam, C., and M. L.Weidenmier. 2003. Additional evidence on the sticky behavior of costs. Working Paper, Texas Christian University.
[23]Weiss, D. 2010. Cost behavior and analysts′ earnings forecasts. The Accounting Review 85(4): 1441-1471.
指導教授 陳建中(Chien-chung Chen) 審核日期 2015-7-8
推文 facebook   plurk   twitter   funp   google   live   udn   HD   myshare   reddit   netvibes   friend   youpush   delicious   baidu   
網路書籤 Google bookmarks   del.icio.us   hemidemi   myshare   

若有論文相關問題,請聯絡國立中央大學圖書館推廣服務組 TEL:(03)422-7151轉57407,或E-mail聯絡  - 隱私權政策聲明