Customer-supplier Relationship and Cost Structure

顧客與供應商關係與成本結構

許文馨(Wen-Hsin Hsu) ； 林杰(Chieh Lin) ； 劉心才(Hsin-Tsai Liu)

《臺大管理論叢》 28卷2期 (2018/08) Pp. 243-282

https://doi.org/10.6226/NTUMR.201808_28(2).0008

摘要

Traditional model of cost behavior assumes that cost changes proportionally with sales. However, Anderson, Banker, and Janakiraman (2003) show that costs may behave ＂sticky＂ in the sense that costs increase in response to the increase in sales, but do not decrease proportionately when sales decrease by the equivalent amount. This study investigates whether a firm's relationship with its major customers affect the level of cost stickiness. The evidence shows that costs are less sticky for firms which have higher concentrated customer bases. Our findings suggest that when suppliers (firms) have more information from their customer-supplier relationship through better information transfers along the supply chain, suppliers are more certain about future demand, thus adjusting their costs accordingly in time. Overall, our study shows importance of customer-supplier relationship when analyzing a firm's cost behavior.

關鍵字

cost behavior ； customer-supplier relationship ； customer-base concentration

並列摘要

傳統的成本模型指出變動成本應與銷貨收入成等比例的變動。然而Anderson, Banker, and Janakiraman (2003)的研究指出許多成本具有僵固性－成本在銷貨收入上升時的調整幅度大於當銷貨收入下滑時調整之幅度。本研究調查顧客與供應商關係對於公司成本結構的影響。實證結果指出，當供應商的顧客集中度越高時，該供應商的成本結構較不僵固。我們的實證結果指出，供應商與顧客關係將使雙方有更密切的資訊交流，供應商與顧客的資訊交流溝通使得供應商能及時調整產能，因此成本較不僵固。本研究指出供應商與顧客關係應為研究公司成本結構時應考量之因素。

並列關鍵字

成本僵固性 ； 顧客與供應商關係 ； 顧客集中度

參考文獻

Subramaniam, C., and Weidenmier, M. L. 2003. Additional evidence on the sticky behavior of costs. https://www.emeraldinsight.com/doi/full/10.1108/S1474-787120150000026006. Accessed Dec. 18, 2016.

Ak, B. K., and Patatoukas, P. N. 2016. Customer base concentration and inventory efficiencies: Evidence from the manufacturing sector. Production and Operations Management, 25 (2): 258-272

Anderson, M., Banker, R., Huang, R., and Janakiraman, S. 2007. Cost behavior and fundamental analysis of SG&A costs. Journal of Accounting, Auditing & Finance, 22 (1): 1-28

Anderson, M. C., Banker, R. D., and Janakiraman, S. N. 2003. Are selling, general, and administrative costs “sticky”?. Journal of Accounting Research, 41 (1): 47-63

Balakrishnan, R., and Gruca, T. S. 2008. Cost stickiness and core competency: A note. Contemporary Accounting Research, 25 (4): 993-1006