企業違反勞動基準法與成本習性之關係

Violation of Labor Standards Act and Cost Behavior

吳佳勳(Jia-Syun Wu)

指導教授 ： 曾智揚

國立臺灣大學/管理學院/會計學研究所/碩士(2022年)

https://doi.org/10.6342/NTU202200938

摘要

本研究探討違反《勞動基準法》與成本習性之關係。隨著國際間及台灣對企業社會責任的重視，同時帶起對員工權益的注重，並且員工對於企業成本習性具有重要影響。《勞動基準法》為勞動條件之最低標準，本研究選擇以是否違反《勞動基準法》作為員工權益重視的反向衡量指標，並將成本習性區分為成本彈性及成本僵固性分開探討。
本研究以2015年至2021年之台灣上市上櫃公司為研究對象，實證結果支持本研究對於違反《勞動基準法》與成本習性之預期，是否違反《勞動基準法》與成本彈性與成本僵固性呈現正向關係。本研究在額外測試中，以不同方式衡量是否違反《勞動基準法》、違反《勞動基準法》之嚴重程度，均驗證成本彈性與成本僵固性之正向關係。除此之外，將《勞動基準法》依照章節區分，發現違反章節不同，公司成本僵固性有顯著不同。

關鍵字

勞動基準法 ； 企業社會責任 ； 成本習性 ； 成本彈性 ； 成本僵固性

並列摘要

This study examines the relation between violation of labor standards act and cost behavior. There is an international consensus on corporate social responsibility (CSR), which also brings attention to the rights of employees. Also, employee-related expenses have a great influence on cost behavior. Labor standards act is the minimum standard of labor conditions, so this paper chooses violation of labor standards act as the reverse indicator to assess whether firms value the interests of the employee or not. This study divides cost behavior into two categories – cost elasticity and cost stickiness.
This study takes a sample of the data of Taiwan listed firms from 2015 to 2021. The empirical evidences support the hypothesis that violation of labor standards act is positively related to cost elasticity and cost stickiness. Three robustness tests are conducted. First, evaluating the violation of labor standards act in different ways. The result shows a positive relationship, which supports the main tests. Second, this research measures the severity of the violation of labor standards act. The result also shows a positive relationship, which supports the main tests. Last, this study separates the violation of labor standards act by chapter. The result shows companies that violate different chapter of labor standards act have different cost stickiness relationship.

並列關鍵字

labor standards act ； corporate social responsibility ； cost behavior ； cost elasticity ； cost stickiness

參考文獻

曾聯洲，2003，銷管費用僵固性研究，國立政治大學會計學系

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