产品市场竞争度、竞争战略选择对成本黏性的影响研究  

A Research of Product Market Competition and Competitive Strategy Selection on Cost Stickiness

作　　者：颉茂华[1] 刘斯琴[1] 杨彩霞[1] 

机构地区：[1]内蒙古大学经济管理学院,内蒙古呼和浩特010021

出　　处：《产业经济研究》2016年第1期11-19,共9页Industrial Economics Research

基　　金：国家自然科学基金项目(71262009);内蒙古软科学项目(113306)

摘　　要：市场竞争理论和竞争战略理论认为产品市场竞争度和竞争战略选择会影响企业成本。但是否会对成本黏性产生影响,理论界未能做出明确的验证。以2006—2013年度深沪上市公司数据为样本,采用实证回归分析方法,将产品市场竞争和竞争战略作为解释变量,研究产品市场竞争度、竞争战略选择对成本黏性的影响。结果表明:上市公司的成本黏性与产品市场竞争度呈反向变动关系,企业的成本黏性会因竞争战略的不同而表现出不同的行为特征,差异化战略与成本黏性显著正相关,而成本领先战略则与成本黏性显著负相关。建议管理者在企业经营过程中,要依据企业所处市场竞争度强弱来进行成本管理,对拥有较高创新能力的企业采用差异化战略,而对成本控制严格的企业则采用成本领先战略。In business daily management, the causes of costs viscous behavior are a mystery. According to the theory of market competition and competitive strategy theory, this paper assumes the degree of competition in product markets and com- petitive strategic choices will affect the cost of business. Shanghai and Shenzhen listed companies in the year 2006--2013 were selected as the sample data, and an econometric model was built to study the behavior of the company＇s costs as well as product market competition and competitive strategy set as explanatory variables to study their impact on the cost of stickiness. After empirical test, it comes to the conclusion that company＇s sales and administrative expenses exists cost of viscous behav- ior, the cost stickiness of China＇s listed companies acts reversely with changes in product market competition relations, be- sides, corporate cost stickiness will vary depending on the viscosity of competitive strategy and different performance behavior- al characteristics, furthermore, differentiation strategy and cost stickiness has significant positive correlation, while cost lead- ership strategy and cost stickiness has significant negative correlation. Conclusions for the article suggests when executing cost management and control, managers should act based on the strength of competition in the market for the management of costs, and enterprises with higher innovation capacity is suitable for differentiation strategy, while enterprises of strict cost control is applicable to cost leadership strategy.

关 键 词：市场竞争度 竞争战略 差异化战略 成本领先战略 成本黏性 

分 类 号：F275[经济管理—企业管理]