作　　者： (梅丹）; (马小琚）;

机构地区： 南开大学商学院,天津300072

出　　处： 《湖南财政经济学院学报》 2017年第3期115-121,共7页

摘　　要： 利用2014-2015年财务数据,运用实证分析的方法,建立模型对竞争战略对费用粘性的影响进行了研究,结果发现:不同的竞争战略对费用粘性的影响不同,差异化战略会增强企业的费用粘性;成本领先战略会减弱企业的费用粘性;当收入持续下降,采用差异化战略的企业费用粘性稍有减弱。这一研究有助于从竞争战略的角度来理解我国企业的费用管理行为,在一定程度上有助于管理者了解战略和费用之间的关系,有助于企业的战略管理和费用管理。 This paper studies on the research of competitive strategy of limited companies on cost stickiness, using the financial data for empirical analysis and the modeL The results show that different competitive strategies have different influence on cost stickiness. The differentiation strategy may strengthen the cost stickiness of the company while the cost leadership strategy may weaken the cost stickiness of the company. What＇ s more, taken the time into account, the cost stickiness of the company who adopts the differentiation strategy might appear be a slight decrease. The study helps to understand the expense management of the company from the standpoint of competitive strategy. Besides, it can help the manager realize the relationship of strategy and expense, which might contribute to strategic management and cost management of the company.

关 键 词： 费用粘性 差异化战略 成本领先战略