Marketization,Social Burdens And Cost Stickiness

The cost management,being the core of management accounting,and the important part of management is the top priority of enterprise cost management.The cost behavior theory plays an important role in the decision-making and strategic decision making of the company.The traditional cost behavior theory is that there is a linear relationship between cost and business volume.However,since ABJ verified that cost of American listed companies cost has dissymmetry trait,and developed the concept of “cost stickiness” in 2003.Domestic and foreign scholars began to doubt into the theory of nature of focusing,and through a lot of empirical research to explore and confirm the existence of the sticky.This paper is based on the data of Chinese listed companies in 2008-2014 and the special system background of our country,from the perspective of enterprise bear the social burden of enterprises bear the burden of social costs to the enterprise the influence of viscosity.The results show that the enterprise based on the established political association,reputation voluntary factors and political intervention,social pressure passive factors bear the social burden of redundancy employees.And local governments interfere with their business practices in order to achieve their economic and social goals,this makes the behaviour of enterprise adjustment resources especially labor resources by resistance.It leads to the fact that the heavier the corporate burden,the higher the stickiness of the company.Further research shows that as the market progresses in China,the cost of government intervention increases and the intervention slows down.This to a certain extent,enhance the initiative of enterprise resource adjustment,which in turn makes the improvement of marketization degree of easing social burden caused by the high cost of viscosity.This paper studies the special institutional background of our country,to explore the institutional reasons for the cost of our country's listed companies is much higher than that of foreign countries.In this paper,we have deepened the sociological perspective of the stickiness of cost,and made up for the shortcomings of domestic research on cost viscosity,which helps to evaluate the success and failure of the performance appraisal system of local government and the reform of state-owned enterprises in the context of our special system.