客户集中度与成本结构决策——来自中国关系导向营商环境的经验证据  

Customer Concentration and Decision of Cost Structure:Empirical Evidence from the Chinese Relation-oriented Business Environment

作　　者：江伟[1] 孙源 胡玉明[1] Jiang Wei;Sun Yuan;Hu Yuming

机构地区：[1]暨南大学管理学院会计学系,510632

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2019年第4期59-67,共9页FINANCE & ACCOUNTING GUIDE

基　　金：国家自然科学基金面上项目(71572068);财政部“全国会计领军(后备)人才(学术类)培养项目”的资助。

摘　　要：本文立足中国关系导向的营商环境这一制度背景,利用中国上市公司对前5名客户名称和销售额的披露信息这一独特数据,考察了客户集中度对于企业成本结构决策的影响。本文的研究结果表明,客户集中度越高,企业成本结构的弹性越弱;进一步的研究发现,上述关系只存在于国有企业、与主要客户地理位置相似度较高的企业,以及营商环境较差的地区。本文的研究不仅在成本结构决策的影响因素,以及客户集中度的经济后果两个方面弥补了国内外现有研究的不足,而且为了解客户集中度是否以及如何影响企业战略性成本管理提供了管理会计领域的经验依据和参考。This paper examines the effect of customer concentration on fim cost structure decisions from the perspective of information communication and cooperation.The results show that,when customer concentration is high,cost elasticity is low.Further evidence shows that,in SOEs,when the geographie proximity between firms and their major customers is high,and in regions with low level of business environment,the negative relation between customer concentration and cost elasticity strengthens.The paper not only contributes to the literature on the determinants of cost structure decisions,and consequences of customer concentration,but also provides insight into understanding the effect of customer concentration on strategic cost management by providing empirical evidence from inside the field of managerial accounting.

关 键 词：客户集中度 营商环境 关系专有性投资 

分 类 号：F27[经济管理—企业管理]