| dc.contributor | 會計評論 | - |
| dc.creator (作者) | 楊朝旭;蔡柳卿;朱雅菁 | - |
| dc.creator (作者) | Young, Chaur-Shiuh;Tsai, Liu-Ching;Chu, Ya-Ching | - |
| dc.date (日期) | 2023-01 | - |
| dc.date.accessioned | 6-Feb-2023 09:26:24 (UTC+8) | - |
| dc.date.available | 6-Feb-2023 09:26:24 (UTC+8) | - |
| dc.date.issued (上傳時間) | 6-Feb-2023 09:26:24 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/143246 | - |
| dc.description.abstract (摘要) | 得益於產業群聚，台灣已成為全球高科技產品的供應鏈基地。由於文獻顯示供應商為滿足重大客戶之需求不確定性而提供產能承諾，進而承擔較剛性的成本結構，故本研究擬探討產業群聚是否影響具重大客戶之供應商的成本結構，主要係檢視是否產業群聚減緩了重大客戶導致的供應商成本剛性程度。以2005 年至2019 年的台灣上市櫃電子業公司為樣本，本研究發現供應商的客戶集中度與其成本剛性存在顯著的正向關係；特別是主要結果顯示產業群聚對依賴重大客戶之供應商成本剛性具有減緩效果。本研究結果闡明了產業群聚公司透過資源共享的優勢，可以減少其對重大客戶的固定成本投資。 | - |
| dc.description.abstract (摘要) | Taiwan has become a global supply chain base for high-tech products thanks to industrial clusters. The existing evidence suggests that suppliers bear capacity commitments due to major customers’ uncertain demand and, as a result, assume a more rigid cost structure. Therefore, this study examines whether industrial clusters affect supplier cost structures in the presence of major customers. We specifically examine whether industrial clusters mitigate the cost rigidity of suppliers driven by major customers. Using a sample of electronic firms listed on the Taiwan Stock Exchange and Taipei Exchange from 2005 to 2019, we find a positive relationship between suppliers’ customer concentration and cost rigidity. In particular, we find that industrial clusters significantly mitigate suppliers’ cost rigidity driven by major customers. Our results suggest that industry clustering provides more flexible resource sharing. Thus, clustered supplier firms can reduce their fixed cost investments for major customers. | - |
| dc.format.extent | 1183818 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | 會計評論, 76, 1-43 | - |
| dc.subject (關鍵詞) | 重大客戶; 成本結構; 成本剛性; 產業群聚 | - |
| dc.subject (關鍵詞) | Major customers; Cost structure; Cost rigidity; Industrial cluster | - |
| dc.title (題名) | 產業群聚是否影響公司存在重大客戶時的成本結構？ | - |
| dc.title (題名) | Does Industrial Cluster Affect Supplier Firms’ Cost Structure in the Presence of Major Customers? | - |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.6552/JOAR.202301_(76).0001 | - |
| dc.doi.uri (DOI) | https://doi.org/10.6552/JOAR.202301_(76).0001 | - |
