| Enterprise cost management is an important premise to improve the quality of their products and the guarantee, in order to achieve effective cost management, management should be on the premise of satisfying the needs of the customers, continue to control and reduce the cost, in order to achieve the goal of profit maximization of enterprise. The cost of the enterprise often with external demand market fluctuations, as well as the management of the business to increase or decrease, the total volume of business enterprise and the costs and expenses of the dependencies are called cost form. A management layer can be a very good grasp of various cost definition, understand the cost with volume from short-term to long-term changes in form, is an important factor of enterprise cost management. Based on the definition of management accounting, cost is generally classified into two categories, namely, the fixed cost and variable cost, the fixed cost is the volume of business enterprise not within a certain range along with the change of business income variable costs. Variable cost refers to how regardless of the amount of business changes in magnitude and direction, that cost will change with the business income and maintain a certain ratio. The cost of simple classification and understanding is not entirely consistent with the actual situation in the enterprise operation, most of the time when enterprises operating income decline, the cost was not immediately fall, in a certain period of time is still maintained at the original level or even higher, the researchers called this "cost stickiness". The phenomenon of cost stickiness changed our understanding of the cost. This paper will focus on this phenomenon, based on the previous researches, analysis of the causes of the cost behavior appear, and to standardize research and empirical research method of combining analysis, suggestions, and explains how we should deal with the nature of Cost Stickiness state forms.Since the reform and opening up, China’s economic system and economic environment has undergone changes in turn the world upside down, gradually opening up and improves the intensity of competition among enterprises to the free market, private enterprises in this one got quickly development and growth, in many industries has been in a leading position, private system let China’s economic level and the level of productivity have been rapid development. However, state-owned enterprises have not fully rolled out the stage of history, in many industries, the state-owned enterprises are still in a monopoly position, from China’s economy overall, state-owned enterprises is still very important to the whole economy support, but China’s economic system and the market mechanism is still in constant change, in general China’s economic circle is still in the transition period, the non state-owned enterprises of public ownership and private ownership of the state-owned enterprises and support the development of China’s economy. This article mainly embarks from the listing Corporation to the nature of the actual controller’s point of view, the listing Corporation fees on viscous phenomena of different nature of the actual controller were tested, and compared with the empirical research results, analysis of the different nature of the controller, the cost difference between viscous phenomenon, and explained.The target of this research is based on cost stickiness, Chinese and foreign literature, and then the characteristics of this phenomenon, and analyze the factors and the causes and effects, and then to China’s state-owned enterprises and non state-owned enterprises cost stickiness phenomenon investigation, methods to the empirical research so that everyone on the various factors and cost of viscous effect the phenomenon of law can be intuitive understanding, analysis of some economic consequences and then to this kind of phenomenon has predicted, and by comparison of the state-owned listing Corporation and non state-owned listing Corporation, the main reason of this difference, and then for the reform of state-owned enterprises in China put forward specific proposals and direction, to provide support for continued to deepen my country’s market reform. Specifically, the research content of this paper can be divided into seven parts as follows:The first chapter is the introduction part. This chapter is mainly based on cost behavior description, to introduce the Cost Stickiness phenomenon, and starting from the specific situations of China, introduce the topic we should research--Research Based on Cost Stickiness material controller with different character, summarizes theoretical and practical significance of this study, and based on this, this study mainly. Research objectives and research contents, and research methods of this article and to provide for related research has expanded contribution.The second chapter is the literature summary part. This chapter first reviews the specific process of the cost stickiness, outlines the researchers is how a little from initiation to the traditional cost behavior of doubt, thinking, analysis and finally put forward the Cost Stickiness phenomenon, then the relevant literature on all cost stickiness and sorted, summarized from three aspects of previous studies the:(1) The influence of factors and the nature of the cost stickiness;(2) According to the comparative study of different samples;(3) Study on the economic consequences of the cost stickiness. Summarized the research status of each branch. After the important literature on research material controller related influence on the listing Corporation to carry on the discussion, summarized the main viewpoints and research achievements in this field, discusses the necessity of this research, but also laid the foundation for the study of this paper.The third chapter is the theoretical basis part. This chapter mainly discusses the cost of enterprise cost behavior of viscosity in two main theories:agency theory and incomplete contract theory. Principal-agent theory as the starting point, the contradictions between what exists and steadily and agent, the conflicts between different interests goal makes agents in decision making would be contrary to the interests of the principal, and the cost stickiness is likely is a manifestation of this situation, of course, also has the possibility is the business needs, this the main reason we need to analyze cost stickiness phenomenon, incomplete contract theory, the agent of the principal, and between the small shareholders, as well as between enterprises and suppliers and customers can not meet all conditions of contract period, thus unable to reach a comprehensive design content, complete contract, from a different point of view, should be how to carry on the analysis from the change in the cost or expense of viscous phenomenon in enterprises.The fourth chapter is the analysis of China’s current system and economic background. This chapter is mainly on China’s state-owned enterprises and distribution of non state-owned enterprises is expounded, and the causes of this phenomenon and the trend of development in the future from the perspective of economic development. Then, the two point of the state-owned listing Corporation and non state-owned listing Corporation cost scale and cost structure analysis. Finally, introduced the relevant regulations on the cost accounting of our country from many aspects, and puts forward some suggestions.The fifth chapter is the empirical research on change law of the Enterprise Cost Stickiness phenomenon. This chapter establishes the theoretical framework in the third chapter, combined with the analysis of system and economic background, variation rules of listing Corporation Cost Stickiness phenomenon in China empirically. This chapter focuses on the nature of the actual controller of listing Corporation, were investigated during regression testing, a change in accounting, enterprise cost stickiness, as well as in the premise of business income under different amplitude, different cost of enterprises operating in the " Stickiness" by showing the law, and through a comparative study of the results of the regression, to analyze the causes of China’s state-owned listing Corporation and non state-owned listing Corporation Cost Stickiness in different rules.The sixth chapter for the enterprise cost stickiness determinants. This chapter is based on theoretical framework in the third chapter, the fourth chapter, based on the analysis of China’s current system and economic background, empirical study on Cost Stickiness phenomenon in China’s listing Corporation. The essence of control properties of different samples were divided into state-owned listing Corporation and non state-owned listing Corporation, in order to make the sample more representative, the test results are also more obvious, the state-owned listing Corporation and non state-owned listing Corporation are in the sample time controller properties unchanged, or did not substantially change the ownership of Companies as research samples, and to make empirical test on the.The seventh chapter is the conclusion part. The research content on the basis of above six chapters, this chapter summarizes the research work, summarizing conclusion main research contents and research, on this basis, combined with the current system of our country and economic background, respectively, put forward policy advice for the state-owned listing Corporation and non state-owned listing Corporation cost adjustment, and then for the reform of state-owned enterprises and the market of our country the continuous deepening of opinions, finally points out the limitations of this study and the direction for future research.This paper is the analysis on the basis of previous research on Cost Stickiness phenomenon of the listing Corporation in China comprehensively and systematically, on the basis of a comprehensive construction cost stickiness phenomenon on the theoretical framework, given the empirical evidence, this innovation is mainly reflected in the following aspects:The first, this study is the first to establish a comprehensive cost stickiness phenomenon and system theory framework, and to the Chinese listing Corporation as research samples, the overall study on Cost Stickiness phenomenon in China’s listing Corporation, not just to test it, and detailed analysis. To provide basis for the future research.The second, according to listing Corporation material controller of a different nature, the Sample Firms is divided into state-owned listing Corporation and non state-owned listing Corporation, including non state-owned listing Corporation including private enterprises and substantial control of a natural person listing Corporation. Using financial data of these Sample Firms, through the establishment of model, properties of the Factors Affecting Cost Stickiness phenomenon of listing Corporation and Cost Stickiness phenomenon was studied, such research is more close to the situation of our country, from the different manifestations of Cost Stickiness phenomenon to provide objective support of our country enterprise transformation.Third, through the analysis of Enterprise Cost Stickiness phenomenon, implied to study the phenomenon of economic significance, excavating through viscous phenomenon behind cost information, to enhance other aspects of this phenomenon with its business contact. |
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