成本费用性态分解:以云南白药为例  

Decomposition of cost behavior:a case study of Yunnan Baiyao

作　　者：周礼勇 杨洪涛 赵丽 ZHOU Liyong;YANG Hongtao;ZHAO Li(College of Accounting,Southwest Forestry University,Kunming 650224,China;College of Economics and Management,Southwest Forestry University,Kunming 650233,China)

机构地区：[1]西南林业大学会计学院,昆明650224 [2]西南林业大学经济管理学院,昆明650233

出　　处：《黑龙江工程学院学报》2023年第5期46-52,共7页Journal of Heilongjiang Institute of Technology

基　　金：云南省教育厅科学研究基金项目(2022Y643,2023Y0798,2023J0724)。

摘　　要：成本费用是成本性态研究的重要内容,将成本费用划分和成本动因选择纳入同一考量范围,从企业外部视角考察不同职能成本的习性特征,有助于构建和完善成本性态理论体系。文章选择价值量动因营业净收入作为成本驱动因素,以云南白药2006—2022年的季度财务数据作为研究样本,通过描述性统计、相关分析、回归分析以及稳健性检验实证分析成本动因选择的合理性与可靠性,并成功构建销管费用和总成本习性分解方程。研究发现:从企业外部应用视角出发,选择和确定价值量形式的营业净收入作为成本动因,重构成本与成本动因的因果逻辑关系,由此构建销管费用和总成本性态分解模型是可行且准确的;针对成本性态分解模型变异问题,可以采用“化直为曲”方式构建成本曲线模型来解决。Cost and expense is an important part of the study of cost behavior.It is helpful to construct and improve the theoretical system of cost behavior by taking the division of cost and the selection of cost drivers into the same consideration and examining the characteristics of different functional costs from the external perspective of enterprises.Based on this,this paper selects the net operating income of value driver as the cost driver,and takes the quarterly financial data of Yunnan Baiyao from 2006 to 2022 as the research sample.Through descriptive statistics,correlation analysis,regression analysis and robustness test,this paper empirically analyzes the rationality and reliability of cost driver selection,and successfully constructs the habit decomposition equation of sales management cost and total cost.It is found that from the perspective of external application of enterprises,it is feasible and accurate to select and determine the net operating income in the form of value as the cost driver,reconstruct the causal logic relationship between cost and cost driver,and construct the decomposition model of sales management cost and total cost.Aiming at the problem of cost behavior decomposition model variation,the cost curve model can be constructed by“turning straight into curve”.

关 键 词：成本性态 成本费用 营业净收入 云南白药 

分 类 号：F234.3[经济管理—会计学]