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当“费用与收入之间呈线性关系”这一传统的成本习性理论的认同度越来越低时,会计界逐渐把研究的重点转向期间费用和业务量呈非线性关系的变动。因此,从费用粘性研究的现状出发,提出新的研究模型,筛选2012~2016年间沪深A股制造业上市公司形成样本量为962的研究样本,实证呈现了制造业上市费用粘性与企业绩效之间的“N”型关系,明晰了费用变动规律。研究成果是对关于费用粘性经济后果研究领域的重要丰富,为在实践中更好地控制费用粘性水平提高经济效益提供了重要理论支撑。
When the traditional “cost-habit theory”, which has a linear relation between cost and income, has become less and less recognized, the accounting circles gradually shift their research focus to changes in the non-linear relationship between the cost and the business volume during the period. Therefore, starting from the current situation of cost sticky research, a new research model is put forward to select a sample of 962 sample of listed companies in Shanghai and Shenzhen A-manufacturing from 2012 to 2016. The empirical sample shows the stickiness of listed manufacturing costs and firm performance Between the “N ” type of relationship, clear rules of cost changes. The research results provide important theoretical support for the field of research on the economic consequences of cost-sticking, and provide theoretical support for better control of cost-stickiness and economic benefits in practice.