Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 104 === With the effect of flexibility and delegation, there has been a massive surge of arm’s-length unconventional organizations under the supervision and governance by government. It’s called “government-sponsored organizations” in Taiwan. Because the government-sponsored organizations have many problems in human affairs, finance and operating issues. Therefore, this study tries to find the cost structure in government-sponsored economic organizations.
This study shows government-sponsored economic organizations have cost stickiness and the cost stickiness will decrease with the successive decrease of revenue. It also shows that the cost stickiness difference between government-sponsored economic organizations and normal profit-making enterprise when they face the different economic growth rate. The government-sponsored economic organizations always avoid to compete with other private business; therefore, when economic growth rate increase and revenue decrease, the cost stickiness situation goes down.
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