企业成本费用粘性文献综述  

A Review of "Cost Stickiness" Literature

作　　者：李秉成[1] 邝玉珍 江婉滢 

机构地区：[1]中南财经政法大学会计学院

出　　处：《财会通讯（下）》2016年第4期118-123,129,共6页Communication of Finance and Accounting

基　　金：教育部人文社会科学研究项目"宏观经济波动;成本费用粘性与企业经营业绩波动"(项目编号:14YJA790019)的阶段性研究成果

摘　　要：本文从企业成本费用粘性特征、粘性基本理论、粘性影响因素以及粘性经济后果方面对已有文献进行综述。综述表明:对成本费用粘性特别是粘性影响因素的研究取得了丰硕的研究成果,但缺乏对成本费用粘性经济后果,成本费用粘性分类信息与决策具体原因、动机的对应关系,以及"成本费用粘性影响因素→成本费用粘性程度→成本费用粘性经济后果"等问题的系统性研究。本文以期为成本费用粘性未来的研究提供参考。The objective of this paper is to review and synthesize the growing body of research on sticky cost from four aspects,namely the cliaracteristics,basic theories,determinants,and economic consequences of cost stickiness.Now,researchers have made fruitful achievements on sticky cost,especially on its determinants.However,the economic consequences of sticky cost,the relationship between classification information of cost stickiness and motives or specific causes of management decisions,and the mechanism of 'determinants of cost stickiness,degree of cost stickiness,economic consequences of cost stickiness ' haven't been fully studied.In order to provide a reference for the future research of Cost Stickiness.

关 键 词：成本费用粘性 粘性影响因素 粘性经济后果 

分 类 号：F275[经济管理—企业管理]