| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (作者) | 曾聯洲 | zh_TW |
| dc.creator (作者) | 曾聯洲 | zh_TW |
| dc.date (日期) | 2002 | en_US |
| dc.date.accessioned | 2009-09-18 | - |
| dc.date.available | 2009-09-18 | - |
| dc.date.issued (上傳時間) | 2009-09-18 | - |
| dc.identifier (其他 識別碼) | G0090353026 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34191 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 90353026 | zh_TW |
| dc.description (描述) | 91 | zh_TW |
| dc.description.abstract (摘要) | 摘要在傳統的成本習性模型中，變動成本會隨其成本動因數量的變化而增減。隱含的意義是：變動成本的增減幅度只受成本動因數量增減多寡的影響，至於其動因數量變化的方向是增加或減少則不重要。然而Coopers and Kaplan (1998, p247)及Noreen and Soderstorm(1997)的研究顯示：在某些情況下，當成本動因數量增加時，成本上揚的比例會大於動因數量減少時成本下滑的比例。當此一現象發生時，我們將其定義為「成本具有僵固性」。簡言之，「成本具有僵固性」時意味著該成本具有「易放難收」的特質。因此，本研究針對銷管費用是否具有「僵固性」進行分析。實證結果顯示：416家台灣上市公司在為期十年的樣本期間中，當銷貨收入增加1％時，銷管費用相對成長0.47％；而當銷貨收入減少1％時，銷管費用相對下滑0.35％。另外本研究也針對下列問題進行分析：1. 銷管費用僵固性是否受到管理階層調整資源配置的決策延遲所影響，2. 銷管費用僵固的程度、變動的方向或幅度是否會隨著總體經濟情況或企業規模而變動。關鍵字：僵固性、銷管費用 | zh_TW |
| dc.description.tableofcontents | 目 錄頁次第一章 緒論………………………………………………………………....1第一節 研究動機與目的……………………………………………….1第二節 研究問題……………………………………………………….2第三節 論文組織架構…...………………………………………….…4第二章 文獻探討…………………………………………………………….6第一節 代理理論……………………………………..……..…………6第二節 僵固性…………………… ………….……….…...…………11第三節 景氣循環…………………………….…………..………….16第三章 研究方法………………………… ………………………………..20第一節 研究假說…………………… …………….…..……………..20第二節 研究模型與變數衡量………………………………..………24第三節 樣本選取與資料來源………………………………………..32第四節 分析方法……………………………………………………33第四章 研究結果與分析…………………………………………………….34第一節 敘述統計與相關分析………………………………...……...34第二節 實證結果分析………………………………………………..37第三節 實證結果彙總………………………………………………..53第五章 研究結論與建議…………………………………………………54第一節 研究結論……………………………………………………..54第二節 研究建議……………………………………………………..56第三節 研究限制……………………………………………………..58參考文獻 ………………………………………………………………...59 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0090353026 | en_US |
| dc.subject (關鍵詞) | 僵固性 | zh_TW |
| dc.subject (關鍵詞) | 銷管費用 | zh_TW |
| dc.title (題名) | 銷管費用僵固性之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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