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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 許文馨,劉心才 | |
dc.contributor.author | Chieh Lin | en |
dc.contributor.author | 林杰 | zh_TW |
dc.date.accessioned | 2021-05-13T08:41:08Z | - |
dc.date.available | 2017-02-08 | |
dc.date.available | 2021-05-13T08:41:08Z | - |
dc.date.copyright | 2017-02-08 | |
dc.date.issued | 2016 | |
dc.date.submitted | 2016-09-23 | |
dc.identifier.citation | Ak, B. K., & Patatoukas, P. N. (2016). Customer‐base concentration and inventory efficiencies: Evidence from the manufacturing sector. Production and Operations Management, 25(2), 258-272.
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/4045 | - |
dc.description.abstract | 傳統的成本模型指出變動成本應與銷貨收入成等比例的變動。然而Anderson et al.(2003)的研究指出許多成本具有僵固性- 成本在銷貨收入上升時的調整幅度大於當銷貨收入下滑時調整之幅度。本研究調查顧客與供應商關係對於公司成本結構的影響。實證結果指出,當供應商的顧客集中度越高時,該供應商的成本結構較不僵固。傳統的顧客與供應商關係理論指出主要顧客較強的議價能力能迫使供應商保留產能,導致成本僵固。然而我們的實證結果指出,供應商與顧客關係將使雙方有更密切的資訊交流,供應商與顧客的資訊交流溝通使得供應商能及時調整產能,因此成本較不僵固。本研究指出供應商與顧客關係應為研究公司成本結構時應考量之因素。 | zh_TW |
dc.description.abstract | Traditional model of cost behavior assumes that cost changes proportionally with sales. However, Anderson et al. (2003) show that costs may behave sticky in the sense that costs increase in response to the increase in sales, but do not decrease proportionately when sales decrease by the equivalent amount. This study investigates whether and how relationship with major customers can affect its cost stickiness. The evidence shows that costs are less sticky for firms which have higher concentrated customer bases. Different from the conventional view, which suggests that major customers may pressure suppliers to retain resources when sales decrease and thus, increase the stickiness of cost, the study finds that suppliers have more information from their customer-supplier relationship through better information transfers along the supply chain. Suppliers are more certain about future demand, thus adjusting their costs accordingly in time. Overall, my study shows the importance of customer-supplier relationship when analyzing a firm’s cost behavior. | en |
dc.description.provenance | Made available in DSpace on 2021-05-13T08:41:08Z (GMT). No. of bitstreams: 1 ntu-105-R03722024-1.pdf: 1224445 bytes, checksum: 1351fb90216be50fc39ea55ba80e27c9 (MD5) Previous issue date: 2016 | en |
dc.description.tableofcontents | 口試委員審定書 #
Abstract 2 Index 3 List of Table 5 1. Introduction 6 2. Literature Review 12 2.1 Cost behaviors 12 2.1.1 Average cost and marginal costs 12 2.2 Cost stickiness 13 2.2.1 Definition of cost stickiness and why cost stickiness occurs 13 2.2.2 Cost stickiness across different categories 16 2.2.3 Explanations associated with the degree of cost stickiness 16 2.2.4 Consequences of cost stickiness 19 2.3 Literature Review on Supply Chain Relationship 21 2.3.1 Customer concentration 21 2.3.2 The information transfer across supply chain/customer 24 3. Hypothesis Development 28 4. Research design and sample selection 30 4.1 Measurement of customer concentration 30 4.2 Research model 30 4.3 Sample Selection 31 4.4 Descriptive statistics 32 5. Empirical Result 33 5.1 Empirical Result for Main Hypothesis 33 6. Additional Analysis 39 6.1 Pairs of customers and suppliers 39 6.1.1 Sample for testing the association between customer’s sales change and cost stickiness 39 6.1.2 Model for testing the association between customer’s sales change and cost stickiness 39 6.1.3 Results for testing the association between customer’s sales change and cost stickiness 41 7. Conclusions 43 References 45 Appendix 1 : Variable definitions 52 Appendix 2: Models of cost asymmetry 53 | |
dc.language.iso | en | |
dc.title | 顧客與供應商關係與成本僵固性 | zh_TW |
dc.title | Customer-supplier Relationship and Cost Stickiness | en |
dc.type | Thesis | |
dc.date.schoolyear | 105-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 杜榮瑞,李佳玲 | |
dc.subject.keyword | 成本僵固性,顧客與供應商關係,顧客集中度, | zh_TW |
dc.subject.keyword | Cost stickiness,Customer-supplier relationship,Customer-base concentration, | en |
dc.relation.page | 69 | |
dc.identifier.doi | 10.6342/NTU201603608 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2016-09-23 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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