台灣與中國大陸電子產業公司成本僵固性差異之研究

A Study On The Difference Of The Cost Stickiness Of Electronics Industry Between Taiwan And Mainland China

蘇園淯(SU, YUAN-YU)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2011年)

摘要

近年來，中國大陸與台灣的電子產業，因為專業化及全球化的關係，競爭相當激烈；在此情況下，成本的控管是否有效，可說是決定企業能否在市場上生存的重要關鍵。管理階層想有效落實的成本控管，必須先對其企業的成本習性取得充分的瞭解，而在有關於成本習性的研究中，成本僵固性是近年來一項相當重要的發現，學者發現此現象除了出現於各種不同產業外，也同樣出現於世界各國，而本文即是以台灣與中國大陸電子相關產業的公司為樣本，探討台灣與中國大陸之間成本僵固性的差異。研究結果發現，電子相關產業中，不論是台灣或中國大陸電子的公司，皆存在成本僵固性，但台灣公司的成本僵固性會因為研究期間加長而趨緩，大陸公司卻不然；台灣公司的成本僵固性也受到銷貨收入變動幅度大小的影響，大陸公司得成本僵固性雖亦受此影響，但其實證結果並不顯著。從整體的實證研究結果來看，在電子相關產業的公司中，中國大陸公司的成本僵固性普遍比台灣公司嚴重，可能是兩國之間政治與經濟制度不同所致，近五十年來台灣已發展為民主法治社會，而中國大陸因其政治經濟制度的影響，人治色彩仍相當濃厚，在此情況下，公司將較難以重視組織章程及內部規定，以全體股東之最大利益視為決策前提，因此會有成本僵固性較為嚴重的情況出現。

關鍵字

成本僵固性；成本習性；台灣；中國大陸

並列摘要

Due to the specialization and globalization,the competition of electronicsindustry between mainland China and Taiwan is really fierce. Thus, the control of the cost is the key to let the enterprise survive in the market competition. The management first needs to fully understand the cost behavior of the enterprise to implement the control of the cost. The cost stickiness is the significant discovery of the search. The scholar finds out this phenomenon not only occur in many other industries but also occurs in many countries.

This article is using the related industry between mainland China and Taiwan for sample to discuss the difference of the cost stickiness between them. We found that in the electronics industry, whether in mainland China or Taiwan, it always has the cost stickiness. In Taiwan this situation may become even slower because of the extension of searching time, but the same situation did not happened in mainland China. The cost stickiness in Taiwan's enterprise would be influenced by the margin of sales revenue. Enterprise in mainland China could also be influenced but it's not that significant.

From the whole empirical results,we can see that the stickiness of the cost in mainland China is worse than those in Taiwan. Maybe it is because of differences
in Political and economic institutions of mainland China and Taiwan .Taiwan is turned out to be the society of democracy and rule by law in 50 years; however,the mainland China remains the society administered by autocracy,subjected to the development of the political and economic institutions .In that case, the articles of incorporations and internal rules are hard to be followed to maximize the benefits of all shareholders, leading to the severer cost stickiness.

並列關鍵字

cost stickiness；cost behavior；Taiwan；mainland China

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