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

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spelling	ndltd-TW-103THU003850232019-05-15T22:07:29Z http://ndltd.ncl.edu.tw/handle/7mkvhv The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry 經營型態對成本僵固性之影響-以電子業為例 Lin-Shih Hsin 林信志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. Dr. Chun-Ju Liu 劉俊儒博士 2015 學位論文 ; thesis 49 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	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.
author2	Dr. Chun-Ju Liu
author_facet	Dr. Chun-Ju Liu Lin-Shih Hsin 林信志
author	Lin-Shih Hsin 林信志
spellingShingle	Lin-Shih Hsin 林信志 The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry
author_sort	Lin-Shih Hsin
title	The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry
title_short	The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry
title_full	The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry
title_fullStr	The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry
title_full_unstemmed	The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry
title_sort	impact of business type on cost stickiness-evidence from electronic industry
publishDate	2015
url	http://ndltd.ncl.edu.tw/handle/7mkvhv
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The Impact of Business Type on Cost Stickiness-Evidence from Electronic Industry

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