資訊科技重視程度對成本決策之關聯性研究

當企業做出決策時，需考量其對成本相關議題之影響，本研究將成本相關議題著重於成本結構及成本習性，欲探討企業科技重視程度對兩者所造成之影響。根據傳統成本習性模型，可將成本區分為變動成本及固定成本，當變動成本占總成本比率愈大，代表其成本結構彈性較大。亦有學者發現在某些情況下，變動成本並沒有和成本動因之變化呈一定比例之變動，使得成本動因增加所導致成本上升之幅度大於成本動因減少所導致成本下降之幅度，此現象即被稱作「成本僵固性」。本研究以2015年至2019年台灣上市櫃公司作為研究樣本，以Anderson et al. (2003)之研究模型做為基礎並調整，以總成本年變化量作為應變數，並以企業是否設置資訊相關部門及資訊相關部門位階作為資訊科技重視程度之代理變數。根據實驗結果，企業設置資訊相關部門會有較高之成本彈性，以及使成本僵固性降低。資訊相關部門具有較高位階亦會提高成本彈性，以及降低成本僵固性。在額外測試部分，本研究發現銷管費用及研究發展費用皆可發現上述之現象，然而銷貨成本卻沒有。另外，當企業為電子產業時，資訊科技重視程度對成本決策之影響將被加劇，使得成本彈性增加以及僵固性更為降低，而總經理具有資訊相關教育背景會使成本僵固性降低。

關鍵字

資訊科技；資訊部門；成本結構；成本僵固性；電子業；總經理學歷

並列摘要

When a company makes a decision, it needs to consider its impact on cost-related issues. This study focuses on cost-related issues on cost structure and cost behavior, and intends to explore the impact of the company's emphasis on technology on both issues. According to the traditional cost behavior model, costs can be divided into variable costs and fixed costs. The greater the ratio of variable costs to total costs, the greater the elasticity of the cost structure. Some scholars have also found that in some cases, variable costs do not change in proportion to the changes in cost drivers, making the increase in cost caused by the increase in cost drivers larger than the decrease in costs caused by the reduction in cost drivers, and this asymmetry cost behavior is called “stickiness of costs”. This research takes Taiwan listed companies from 2015 to 2019 as the research sample, and uses the research model of Anderson et al. (2003) as the basis to adjust. The annual change in total cost is used as the dependent variable, and the existence of information-related department and the level of the department are the proxy variables of information technology emphasis. According to the empirical results, companies will have higher cost elasticity and decrease cost stickiness when there are information-related departments. The higher level of information-related departments will also increase cost elasticity and decrease cost stickiness. In the additional test, this study found that both SG A costs and R D costs have the same phenomenon above, but the cost of goods sold does not. In addition, when the company is in the electronics industry, the importance of information technology will increase its impact on cost decisions, which will increase cost elasticity and decrease cost stickiness. CEO with an information-related education background will decrease cost stickiness as well.