The Corporate Life Cycle, Industry Difference and the Cost Stickiness

摘要：

　　The Cost Stickiness is defined as the asymmetry in the cost changes with the volume of business: the cost can increase easily but reduce difficulty.That is to say, the change of cost increasing is greater than reducing while the volume of business changes the same margin.The researches on the Cost Stickiness can not only improve the business strategic decision for the company, but also reveal the cost management behavior to a certain extent.However, only a few of scholars researched the relationship between Cost Stickiness and Corporate Life Cycle.Since cost is important in practice, with fiscal data from 2009 to 2014 of Chinas A-share listed companies as samples, this paper discusses the existence of Sales & Management cost stickiness, the relationship between Cost Stickiness & Corporate Life Cycle & Industry Difference.The regression results show that the Cost Stickiness exists, but it differs from the Corporate Life Cycle or Industry.This research provide a reference for the rational use of corporate resources, strategy development,cost management decision-making, performance evaluation, profit forecasts and so on.

关键词： corporate life cycle industry difference cost stickiness

作者: Shu-Yue YANG Guo-Qiang ZHOU Shu-Qin LI

作者单位: Management College, Wuhan University of Technology

会议类型: 国际会议

会议名称: The 6th International Conference on Logistics and Supply Chain Management 2016(第六届物流工程与供应链管理国际研讨会)

会议地点: 长沙

会议语种:英文

页码: 275-284

在线出版日期: 2016-12-01（万方平台首次上网日期，不代表论文的发表时间）