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由于传统的成本性态理论对成本和业务量之间关系的描述过于理想化,经济学者提出了成本粘性的概念。成本粘性是指当业务量发生增减变动时,成本随之下降的比例小于成本增加的比例,二者之差即为成本粘性。成本粘性现象的普遍存在,客观上要求人们在实践中以新的视角和观点来尊重和理解成本的客观变动规律。本文认为,对成本粘性的评价不能以“有利”或“不利”来做评论,提出了企业成本管理的相应对策,并指明了未来可能的研究方向。
Since the traditional cost-character theory describes the relationship between cost and business volume as too idealistic, economists have proposed the concept of cost-stickiness. Cost sticky refers to when the volume of business increases or decreases, the cost of the proportion of the decline is less than the proportion of cost increases, the difference between the cost sticky. The phenomenon of cost stickiness is ubiquitous and objectively requires people to respect and understand the objective law of cost with new perspectives and perspectives in practice. This paper argues that the evaluation of cost stickiness can not be commented as “favorable ” or “unfavorable ”, put forward corresponding countermeasures of enterprise cost management and pointed out the possible research directions in the future.