成本僵固性之堆疊與品牌效用關聯性之研究-以筆記型電腦相關產業為例

THE RELATIONSHIP OF ACCUMULATION AND BRANDS’ EFFECT ON THE STICKINESS OF COST – AS APPLIED TO NOTEBOOK PC INDUSTRY

高世隆(Shih-Lung Kao)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2010年)

摘要

隨著產業全球化與專業化的趨勢發展，企業個體為了因應日亦嚴峻的競爭與衝擊，有關成本資訊的控管與分析上也因此更顯攸關與重要。然而近年來國內外許多學者研究中發現銷管費用變動幅度與成本動因變動幅度間並不一致，產生所謂的成本僵固性之特殊現象，而其亦為相關成本研究與決策時所應納入考量之特殊成本習性。本研究以台灣筆記型電腦相關產業自民國85年至98年共14年間，包含147家上市、櫃公司樣本為例，實證結果發現銷貨收入每增加1%時，銷管費用將連帶增加0.5727%；然而當銷貨收入下跌1%時，銷管費用卻僅下降0.3979%，明顯小於銷貨收入上升時所增加之幅度，顯示國內筆記型電腦相關產業亦具有成本僵固性之特殊現象。此外本研究並發現位處產業供應鏈下游之廠商，因承接自上中游廠商以價格機能轉嫁而來的成本僵固性，將使自身成本僵固性程度相較上中游廠商來得更為嚴重與明顯；另外也發現若企業個體採取發展自有品牌之營運策略時，品牌權益不僅具有市場行銷方面之助益外，亦可為企業成本構面帶來高度的成本優勢，尤其是在行銷費用層面上更為明顯，可有效的改善與舒緩企業的成本結構與成本僵固性。本研究之發現，除了補充成本僵固性之相關研究外，亦可提供未來與產業供應鏈以及品牌權益與成本構面間交互影響之相關研究方向。

關鍵字

成本僵固性 ； 成本習性 ； 產業供應鏈 ； 品牌 ； 銷管費用

並列摘要

The precision of cost information has posed a great influence on the management’s decision, and the exactness of cost information depends on the accurate behavior of cost analysis. Recently, the domestic and international scholars found SG&A are sticky (cost increases more with the increase of cost activity than it decreases in response to the equivalent activity decrease ), so the management should consider this special phenomenon while analyzing and making policies for relevant cost. In this study, we extend this line of research by examining whether the sticky behavior also exists in Taiwanese Notebook industry. We found that SG&A cost increases at a rate of 0.5727% per 1% increase in sales but decreases only 0.3979% per 1% decrease in sales. This implied that the stickiness cost phenomenon truly exists in Taiwan. Besides, in this study, we also found that when the enterprises belong to downstream enterprises of supply chain, their cost structure are more sticky than the upper and middle ones. And the sticky costs will be moderate when the enterprises adopt and develop the brand tactics; it is especially obvious in the aspect of marketing expenses. In addition to supplement related study of cost stickiness, the findings of this study can offer relevant cost research directions in supply chain and brand equity in the future.

並列關鍵字

Cost Stickiness ； Behavior of Cost ； Supply Chain ； Brand ； S&G

參考文獻

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