The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry
碩士 === 東海大學 === 會計學系 === 103 === The purpose of this paper is to investigate whether the difference of business type would cause the cost stickiness. The result are as follows: (1) the OBM’s stickiness of SG&A costs is greater than the OEM’s stickiness of SG&A costs (2) we divided the sample...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/7mkvhv |
| Summary: | 碩士 === 東海大學 === 會計學系 === 103 === The purpose of this paper is to investigate whether the difference of business type would cause the cost stickiness. The result are as follows: (1) the OBM’s stickiness of SG&A costs is greater than the OEM’s stickiness of SG&A costs (2) we divided the sample of OBM and OEM into large enterprises and small enterprises, and we find that the large enterprises’ stickiness of SG&A costs are greater than the cost stickiness of small enterprises. (3) we also find OEM's stickiness of labor costs more than OBM.
|
|---|