旅游业员工密集度与资产密集度影响销售、一般和管理费用的成本黏性吗?  

Does Employee Intensity and Asset Intensity in Tourism Industry Affect Cost Stickiness of SG & A?

作　　者：尹美群[1] 张敏[1] 盛磊[1] 张继东 

机构地区：[1]北京第二外国语学院国际商学院 [2]美国威诺纳州立大学

出　　处：《中国会计评论》2017年第2期237-250,共14页China Accounting Review

基　　金：国家自科基金项目(项目号71402004);北京市哲学社会科学基金项目(项目号15JDJGB007);北京市教委项目(项目号SM201610031004)的部分研究成果

摘　　要：随着国民经济的迅速发展,我国旅游业也进入快速发展阶段,在国内生产总值增长和就业增加方面做出了突出贡献,由此可以预见未来旅游业在经济发展中将起到十分重要的作用。本文选取2009-2015年旅游业上市公司的财务数据作为样本,发现旅游业的季节性与非持久性特点,旅游业存在销售、一般与管理费用（SG＆A）的成本黏性现象。由于旅游业特有的员工密集度和资产密集度与一般制造业不同,进一步的研究发现员工密集度是影响旅游业SG＆A成本黏性的重要因素之一。With the rapid development of national economy in our country, tourism industry also entered the stage of rapid development. It has made a great contribution to the GDP growth and employment increase, so we can predict tourism industry will play a very important role in the economic development in the future. Using the 2009-2015 financial data of tourism listed companies, we found that the cost stickiness of SGA exists because of the seasonal and non-persistent features of its activities. And because the employee and asset intensity in tourism is different from that in the manufacturing industry, we found that the number of employees is one of the important factors that affect the cost stickiness in tourism industry.

关 键 词：旅游业 员工密集度 资产密集度 成本黏性 

分 类 号：F272.92[经济管理—企业管理] F592.6[经济管理—国民经济]