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...

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Bibliographic Details
Main Authors: Lin-Shih Hsin, 林信志
Other Authors: Dr. Chun-Ju Liu
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/7mkvhv
Description
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.