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標題: | 總經理教育程度與成本僵固性之關聯性分析 The Relationship between General Manager’s Level of Education and Cost Stickiness |
作者: | Che-Yi Li 李哲逸 |
指導教授: | 曾智揚 |
關鍵字: | 總經理,學歷,成本僵固性,公司治理,獨立董事, General Manager,Education,Cost Stickiness,Corporate Governance,Independent Director, |
出版年 : | 2019 |
學位: | 碩士 |
摘要: | 傳統的成本習性模型將成本分為兩種,變動成本以及固定成本。變動成本依照
成本動因呈現等比例變動。但近年來有越來越多的實證研究指出隨成本動因增加的成本會大於因成本動因減少而降低的成本,此現象被稱作為「成本僵固性」。本研究旨在探討成本僵固性與總經理教育程度之間的關聯。本研究認為具有研究所或以上學歷的總經理因為其對風險規避的特性,在銷貨收入衰退的情況下面對不確定的未來景況會選擇較為保守的應對,進而裁撤較多資源成本,因此減低成本僵固性的效果。 本研究以Anderson et al.(2003)建立研究模型,樣本則選自台灣上市櫃公司2008年至 2017 的資料。實證結果顯示銷管費用確實存在成本僵固性,且具有研究所或更高學歷的總經理對於公司銷管成本會造成反僵固性的現象。額外測試也發現較佳的公司治理會強化高學歷總經理反成本僵固性的現象。 The traditional cost behavior model divides costs into two types, variable costs and fixed costs. The variable costs vary in proportion to the cost drivers. But in recent years, more and more studies have shown that this is not the case. Increasing empirical research indicates that the cost of increased cost drivers will be greater than the cost of reduced cost drivers, such cost behavior was named as” cost stickiness”. This study aims to examine the relationship between cost stickiness and general manager educational background. This study believes that general manager with master degree or above will choose a more conservative response to uncertain future conditions because of their risk averse nature, which will reduce the effect of cost stickiness. Using the study by Anderson et al. (2003) to establish a research model. The sample was selected from the data of Taiwan listed firm from 2007 to 2017. The empirical results show that SG&A cost does sticky, and general manager who has master or higher degree may cause anti-stickiness to the company's SG&A cost. Additional testing also found that companies with better corporate governance would strengthen the anti-cost stickiness effect of highly educated general manager. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/21548 |
DOI: | 10.6342/NTU201901701 |
全文授權: | 未授權 |
顯示於系所單位: | 會計學系 |
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