| 国外成本粘性理论的相关研究综述 |
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| 引用本文： | 王东清,唐虹.国外成本粘性理论的相关研究综述[J].财务与金融,2012(6):27-31. |
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| 作者姓名： | 王东清 唐虹 |
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| 作者单位： | 中南大学商学院,湖南长沙410083 |
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| 基金项目： | 本文是2010年度湖南省哲学社会科学基金资助课题成果（（课题编号：2010YBB333）和中央高校基本科研业务费专项基金资助课题成果（课题编号：2010QN26） |
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| 摘 要： | 随着学术界对成本习性认识的不断加深,成本粘性已成为管理会计研究领域一个新的研究方向,理解成本粘性有助于企业成本管理、证券分析师盈余预测以及投资者决策等。本文围绕目前国外与成本粘性理论相关的研究文献进行了综述,就成本粘性的存在性、影响因素和经济后果等方面的研究成果进行了梳理,并对现有研究进行了评述与展望。
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| 关 键 词： | 成本习性 成本粘性 成本管理 |
Overseas Literature Review of Cost Stickiness Theory |
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| WANG Dong-qing,TANG Hong.Overseas Literature Review of Cost Stickiness Theory[J].Accounting and Finance,2012(6):27-31. |
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| Authors: | WANG Dong-qing TANG Hong |
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| Institution: | (School of business, Central South University, Changsha 410083) |
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| Abstract: | With the advancements of cost behavior, cost stickiness has become a new research direction in management accounting. Understanding cost stickiness contributes to enterprise cost management, analysists＇ earnings forecasts and investors＇ decision-making. This paper summarizes the related literature of overseas researches on cost stickiness theory, combs and discusses the current study from the following perspectives： existence, influencing factors and economic consequences of cost stickiness, and finally puts forward the problems of the current study and future research work. |
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| Keywords: | Cost Behavior Cost Stickiness Cost Management |
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