制造业外向型企业成本粘性研究

从成本粘性的角度出发,以2014-2018年沪深主板A股制造业外向型企业的数据作为样本,通过实证研究发现制造业外向型企业存在以下三个特点:(1)企业普遍存在成本粘性;(2)国有企业成本粘性的强度高于非国有企业;(3)企业外向型程度与成本粘性呈负相关关系。针对这些特点,提出了制造业外向型企业应该加强对成本的敏感程度,重视企业成本粘性问题,通过加快企业国际化发展步伐以及适当转让部分国有股份等方法来缓解成本粘性。

Research on Cost Stickiness of Export-Oriented Enterprises in Manufacturing Industry

For improving the efficiency of cost management of export-oriented manufacturing enterprises,this paper took the data of export-oriented enterprises in Shanghai and Shenzhen main board A stock manufacturing industry from 2014 to 2018 as a sample from the perspective of cost stickiness. It’s found that there were three characteristics of export-oriented enterprises:(1) cost stickiness was common in enterprises;(2) the intensity of cost stickiness of state-owned enterprises was higher than that of non-state-owned enterprises;(3) there was a negative correlation between the degree of export-oriented enterprises and cost stickiness. In view of these characteristics, it was proposed that manufacturing export-oriented enterprises should increase their sensitivity to cost, attach importance to the problem of enterprise cost stickiness, and alleviate the cost stickiness by speeding up the pace of enterprise internationalization and transferring some state-owned shared properly.