| 記錄編號 | 5707 |
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| 狀態 | NC093FJU00385020 |
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| 助教查核 | |
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| 索書號 | |
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| 學校名稱 | 輔仁大學 |
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| 系所名稱 | 會計學系 |
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| 舊系所名稱 | |
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| 學號 | 492715061 |
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| 研究生(中) | 楊昌智 |
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| 研究生(英) | Yang, Chang-Chin |
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| 論文名稱(中) | 銷管費用僵固性之個案研究－以國內買賣業為例 |
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| 論文名稱(英) | A Case Study on The Sticky Behavior of Selling, General, and Administrative Cost－Four Firms in Merchandising Industry |
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| 其他題名 | |
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| 指導教授(中) | 范宏書 博士 |
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| 指導教授(英) | Fan, Hung-Shu Ph. D. |
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| 校內全文開放日期 | 不公開 |
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| 校外全文開放日期 | 不公開 |
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| 全文不開放理由 | |
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| 電子全文送交國圖. | 同意 |
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| 國圖全文開放日期. | 2010.01.01 |
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| 檔案說明 | 電子全文 |
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| 電子全文 | 01 |
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| 學位類別 | 碩士 |
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| 畢業學年度 | 94 |
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| 出版年 | |
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| 語文別 | 中文 |
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| 關鍵字(中) | 成本習性、管銷費用、僵固性 |
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| 關鍵字(英) | Cost behavior, SG&A，Cost stickiness |
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| 摘要(中) | 論文摘要內容：
本研究旨在分析以銷貨淨額為成本動因下探討國內A、B、C、D四家從事不同產業產品買賣公司之管銷費用及其費用細目之成本習性以瞭解銷管費用是否存在成本僵固性的現象及其僵固性產生來源。
本研究採迴歸分析作為分析工具，以季資料、年資料來探討銷管費用及其細目，探討銷管費用的僵固性及其發生來源。實證結果如下：
一、 成本習性：就四家公司合併資料而言，當銷貨收入淨額變動1%時，銷管費用總額變動.277%，而費用細目人事費用(.270%)、旅費(.734%)、運費(.333%)、郵電費(.335%)、交際費(.705%)、燃料費(.797%)、水電費(.634%)、職工福利(.894%)、其他費用(.588%)。
二、 成本僵固性：就季資料而言，A、C、D公司銷管費用有僵固性現象，但除C公司外，A、D公司銷管費用僵固性的成本習性並不顯著。就合併資料之年資料分析而言，當銷貨收入淨額增加1%時，銷管費用會增加0.575%；當銷貨收入淨額減少1%時，銷管費用會減少0.401%，即以一年為一期銷管費用確實具有僵固性的成本習性存在。比較各期僵固現象得知以年資料較能解釋其僵固現象。
三、 僵固性發生來源：各家公司稍有不同，整體而言，呈現僵固性現象之銷管費用細目有文具用品、人事費用、旅費、郵電費、修繕費、廣告費、稅捐、交際費、燃料費、租金支出、折舊、其他費用。除C公司的折舊、燃料費及D公司的人事費用結果顯著外，餘不顯著。另實證結果發現：呈現僵固性現象之費用科目合計比率佔總管銷費用比重愈高，僵固性愈顯著。故以僵固性顯著水準比較：C公司>D公司>A公司>B公司。
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| 摘要(英) | Abstract
This study adopts case study approach and use net sales as cost driver to examine the cost behavior, cost stickiness and source of cost stickiness of SG&A. The sample firms are four merchandising firms in different industries. This study uses detailed historical cost data of individual SG&A expense items to probe the source of cost stickiness.. The empirical results are as follows:
1. Cost behavior: For the merged data, SG&A will vary by 0.277% when net sales changes by 1%. For individual SG&A expense items, the sensitivity to a 1% change in net sales are as follows: personnel cost( 0.270%), traveling expenses( 0.734%), freight charges (0.333%), communication charges (0.335%), entertainment (0.705%), fuel fee (0.797%), utility (0.634%), industrial welfare (0.894%), and other expenses (0.588%).
2. Cost stickiness: In seasonal data, the study finds stickiness in cost behavior of SG&A in firm A, C and D; but the cost stickiness of firm A and D are not statistically significant. When analyzed by year, SG&A exhibit sticky behavior: SG&A rises by 0.575% when net sales increases by 1% and falls 0.401% when net sales decreases by 1%. And, the cost stickiness is stronger in yearly data than any other data.
3. Source of Cost stickiness: Of the individual expense items, stationery, personnel, traveling, communication, repair, advertisement, tax, entertainment, fuel, rental, depreciation and other expenses, all exhibit cost stickiness, with slight differences for each firm. However, only the cost stickiness in depreciation and fuel expenses for firm C and personnel cost for firm D are statistically significant. Moreover, the ranking of sticky phenomenon among the four companies is as follows: firm C > firm D > firm A> firm B.
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| 論文目次 | 目錄 頁次
摘要 i
Abstract iii
圖表目錄 vi
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 3
第三節 論文組織架構 4
第二章 文獻探討 6
第一節 成本習性 6
第二節 成本僵固性 9
第三章 研究方法 20
第一節 研究對象 20
第二節 研究假說 21
第三節 研究模型與變數之衡量 24
第四章 實證結果與分析 28
第一節 敘述統計與相關分析 28
第二節 實證迴歸分析 50
第五章 結論與建議 89
第一節 研究結論 89
第二節 研究建議 94
第三節 研究限制 95
參考文獻 96
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| 參考文獻 | 參考文獻
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高弘濱，2003，成本習性分析與成控績效衡量之建立－以S大學為例，樹德科技大學經營管理研究所。
林蕙真、李宗黎，成本與管理會計學新論，證業出版股份有限公司，民國86年。
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二、 外文部分
Anderson, M. C., Banker, R. D., Chen T. L., and S. Janakiraman. 2001. Drivers of Stickiness in the Cost of Sales at Service Firms. Working Paper, The University of Texas at Dallas.
Anderson,Mark C. Rajiv D. Banker and Surya N. Janakiramani. 2003. Are Selling, General, and Administrative Costs “Sticky”? Journal of Accounting Research 41(March): 47-63
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Poter, M.E., Competitive Advantage: Creating and Sustaining Superior Performance, New York: The Free Press, 1985
Raffish, N, and Turney, P.B.B. “Glossary of ABC Management,”
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| 論文頁數 | 99 |
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| 異動記錄 | M admin Y2008.M7.D3 23:17 61.59.161.35 |
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