摘要
在阐述成本粘性相关研究成果的基础上,以交通运输业上市公司为样本,分析企业资源调整效率、盈余报告质量、企业资金密集度和劳动密集度对运输成本粘性的影响。研究发现企业通过对有效的资源调整和盈余报告调节手段可以降低成本粘性,但也可能由于盈余调节导致低估运输成本的粘性;而资金密集度和劳动密集度对成本粘性的增强效果不明显。另外,在运用成本性态理论进行盈亏分析与成本预测时,建议考虑成本粘性特征及其影响因素,以提高分析预测的准确性与科学性。
Based on expounding relative study results of cost sticky, taking a listed company of transportation industry as an example, this paper analyzes the influence of enterprise＇s resource adjustment efficiency, surplus report quality, enterprise＇s capital intensity and labor intensity on transport cost sticky. The analysis result shows that enterprise could reduce cost sticky by approaches of effective resource adjustment and surplus report adjustment, but also might undervalue the sticky of transport cost which cause by surplus adjustment; while the capital intensity and labor intensity have no obvious enhancement effects on cost sticky. In addition, the paper suggests that when using cost behavior theory to make breakeven analysis and cost forecast, the characteristics of cost sticky and its influence factors should be considered as to increase accuracy and scientificity of the analysis and forecast.
出处
《铁道运输与经济》
北大核心
2015年第12期16-21,共6页
Railway Transport and Economy
基金
铁道部科技研究开发计划项目(2007F013)
关键词
交通运输行业
运输成本
成本粘性
影响因素
Transportation Industry
Transport Cost
Cost Sticky
Influence Factor
