An Empirical Study on Cost Stickiness of Government-sponsored Economic Organizations

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 governm...

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Bibliographic Details
Main Authors: YANG,CHIA-HSIN, 楊嘉信
Other Authors: HUANG,SHAIO-YAN
Format: Others
Language:zh-TW
Published: 2016
Online Access:http://ndltd.ncl.edu.tw/handle/68179747144991076670
Description
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.