成本僵固性之實證研究-以私立高中職為例

The Empirical Research of Cost Stickiness from Private High Schools

張智群(CHIH-CHUN CHANG)

指導教授 ： 黃劭彥

國立中正大學/管理學院/會計與資訊科技學系/碩士(2016年)

摘要

本研究係探討私立高中職之成本是否具成本僵固性，以及經營者面臨少子化的外部衝擊以及代理問題之內部衝擊下，哪些因素會影響成本僵固性的程度。過去研究主要是以營利組織作僵固性之探討，對於非營利組織的研究，相較之下數量較為少數，因此本文使用傳統之成本僵固性模型，以私立高中職為樣本，探討非營利組織總成本及細項成本，是否存有成本僵固性，以及代理問題與僵固性之關聯。實證結果發現：私立高中職整體成本普遍存有成本僵固性之現象；面臨少子化之外部衝擊，招生率對於成本僵固性之影響並無顯著的關聯，但高招生率之學校比起低招生率的學校，較有成本僵固性的現象；有關於代理問題之內部衝擊，校長任期與成本僵固性的程度有顯著的負相關；高招生率的學校中，除了校長任期外，董事會規模對於成本僵固性也有顯著的負向影響；低招生率的學校中，董事會規模與成本僵固性為顯著的正相關；另外，將總成本細分為六大成本後，發現董事會支出、行政管理支出與教學研究及訓輔支出有顯著的成本僵固性。

關鍵字：成本僵固性、私立高中職、招生率、代理問題。

關鍵字

成本僵固性 ； 私立高中職 ； 招生率 ； 代理問題

並列摘要

This study investigates whether cost stickiness exists in private senior high school, and explores what factors influence cost stickiness when school executives face the external impact of low fertility and internal impact of proxy problem. Previous papers primarily investigated cost stickiness in enterprise, the studies of non-profit organization is relatively few. Therefore, this study use private senior high school as sample to explore whether cost stickiness exists in total cost, various costs. In addition, this study also examines the relationship between cost stickiness and agency problem in non-profit organization.Empirical results of the study are summarized as follows: cost stickiness certainly exists in senior high school; in addition, when executives of private senior high school face external impact of low fertility, though the effect of enrollment for cost stickiness is insignificant. We find that the cost stickiness in high enrollment school is more significant than the school which is low enrollment. For the internal impact of agency problem, the principal tenure has significantly negative effect in cost stickiness. Besides principal tenure, the board size also has significantly negative effect for stickiness in high enrollment school; but in low enrollment school, the cost stickiness is positive and significant. Finally, we classify total cost to six categories and detect stickiness significantly exists in board expenses, administration & management expenses and teaching & training expenses.

Keywords: cost stickiness; private senior high school; enrollment; proxy problem

並列關鍵字

cost stickiness ； private senior high school ； enrollment ； proxy problem

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