| Since 2014, the Ministry of Finance put forward to comprehensively promote the reform of management accounting system. The study of management accounting reform is endless. The study of the cost as a branch of management accounting reform, the formation of research results is of great significance to promote the reform and improvement of management accounting. In the traditional management accounting field,the cost habits are assumed that the cost of the enterprise is divided into fixed costs and variable costs. The change cost is linear with the business volume of the enterprise. However, the recent studies of domestic and foreign scholars found that: the cost of business and business volume changes are not linear, that is, when the business volume increased by 1%, the percentage of cost increase in business volume decreased by 1%when the cost of the percentage to be large, there is a cost of stickiness.Through the research perspective and conclusion of research scholars at home and abroad, the research are carried out both from the existence of cost stickiness, influencing factors, economic consequences .And this article believes that enterprises with the same biological has its own vitality, will also experience the start-up period, growth period,maturity, recession. Studying the different life cycle cost costs of enterprises the level of stickiness and influencing factors are of great significance to the use of the advantages of enterprises, to abandon the weak, and to win the enterprise.This paper uses the financial database provided by Orient Finance Network to collect and compile the index data of the influencing factors of all the companies in Shenzhen and Shanghai from 2012 to 2015.Using SPSS data processing software, this paper analyzes all the listed companies in China the cost of the cost of the sticky level, growth period,maturity, the decline in the cost of listed companies cost of sticky level and the impact of factors to study. First, the author uses the Anderson model to test the overall cost of the listed companies in China. Secondly,using the enterprise life cycle theory model proposed by Xiong Yijie to classify the enterprise’s life cycle development stage, then the growth period, maturity, Finally, from the aspects of enterprise scale, capital intensity, labor intensity, ownership concentration and other aspects of China’s enterprises to explore the growth period, maturity, the cost of the recession cost of sticky level influencing factors.The conclusion of the research shows that there is a difference in the cost of the cost of the listed companies as a whole. Sales costs of the highest level of viscosity, management costs, followed by the level of viscosity, operating costs, the minimum level of viscosity. The cost of each life cycle is as follows: the operating costs of the growth period, the cost of the existence of the cost of stickiness, and the existence of anti-sticking costs; maturity of the operating costs of the existence of cost costs sticky, and sales costs, management cost stickiness ; in the recession, operating costs, sales costs, management costs are anti-sticky.China’s listed companies in different stages of the life cycle of enterprise size, capital intensity, labor intensity, equity concentration of its cost of the impact of the impact of different factors are different. Therefore, the author puts forward the suggestions on how to control the cost level of life cost and the control method of influencing factors in different life cycle stages.. |
