Factors Influencing Labor Cost Stickiness Of Tourism Enterprises

Management accounting considers that there is a simple linear correlation between different types of costs and the volume of business.However,through the observation of a large number of enterprises,it is found that the cost of enterprises is not completely linear change according to the change of business volume.Researchersoften refer to this phenomenon as "cost stickiness." The official definition is that there is an asymmetric change relationship between cost and business volume,when business volume increases by 1%,the proportion of cost increase is greater than the proportion of business volume decrease.With the deepening of the academic circle on cost stickiness,the asymmetric phenomenon of cost fluctuation has become a new hot spot of management research.Labor cost is an important part of enterprise cost,and the research on labor cost stickiness is a further expansion of the research on cost stickiness.In recent years,the domestic tourism market is confronted with fierce competition from foreign tourism market,which brings great pressure and challenge to the development of domestic tourism;the loss of purchasing power of domestic tourism,the intensification of competition between tourism enterprises,and the rise of costs.The outflow of consumption power in domestic tourism market has aroused great concern from the government and academia.However,most of them discuss consumption choice and foreign tourism mode,and there are too few researches on domestic tourism market and tourism enterprises.Cutting costs and improving resource utilization are also the key to greater profits for domestic tourism enterprises.Cost control and management are closely related to enhancing the core competitiveness of tourism enterprises.This paper systematically reviews the research of management cost stickiness by scholars at home and abroad,analyzes the formation reasons,influencing factors and economic consequences of labor cost stickiness of tourism enterprises layer by layer,and carries out empirical research based on the data of domestic listed tourism enterprises.Based on transaction cost theory,principal-agent theory,incomplete contract theory and asset specificity theory,this paper analyzes the causes of labor cost stickiness in domestic tourism enterprises and verifies the existence of stickiness.Then it analyzes the factors affecting stickiness from various angles,and discusses in detail the mechanism of macro-environment,share structure,enterprise management and other factors.Finally,according to the influencing factors,appropriate suggestions and improvement methods are given in order to make a certain contribution to the future development of tourism enterprises.