243 /302
243
臺大管理論叢
2018/8
第
28
卷第
2
期
243-282
DOI:10.6226/NTUMR.201808_28(2).0008
顧客與供應商關係與成本結構
Customer-supplier Relationship and Cost Structure
摘 要
傳統的成本模型指出變動成本應與銷貨收入成等比例的變動。然而
Anderson, Banker,
and Janakiraman (2003)
的研究指出許多成本具有僵固性－成本在銷貨收入上升時的調
整幅度大於當銷貨收入下滑時調整之幅度。本研究調查顧客與供應商關係對於公司成
本結構的影響。實證結果指出，當供應商的顧客集中度越高時，該供應商的成本結構
較不僵固。我們的實證結果指出，供應商與顧客關係將使雙方有更密切的資訊交流，
供應商與顧客的資訊交流溝通使得供應商能及時調整產能，因此成本較不僵固。本研
究指出供應商與顧客關係應為研究公司成本結構時應考量之因素。
【關鍵字】
成本僵固性、顧客與供應商關係、顧客集中度
Abstract
Traditional model of cost behavior assumes that cost changes proportionally with sales.
However, Anderson, Banker, and Janakiraman (2003) show that costs may behave
“sticky” in the sense that costs increase in response to the increase in sales, but do not
decrease proportionately when sales decrease by the equivalent amount. This study
investigates whether a firm’s relationship with its major customers affect the level of cost
stickiness. The evidence shows that costs are less sticky for firms which have higher
concentrated customer bases. Our findings suggest that when suppliers (firms) have more
information from their customer-supplier relationship through better information transfers
along the supply chain, suppliers are more certain about future demand, thus adjusting
their costs accordingly in time. Overall, our study shows importance of customer-supplier
relationship when analyzing a firm’s cost behavior.
【
Keywords
】
cost behavior, customer-supplier relationship, customer-base concentration
許文馨
/
國立臺灣大學會計系教授
Wen-Hsin Hsu
, Professor, Department of Accounting, National Taiwan University
林杰
/
國立臺灣大學會計系碩士
Chieh Lin
, Master, Department of Accounting, National Taiwan University
劉心才
/
國立臺灣大學會計系助理教授
Hsin-Tsai Liu
, Assistant Professor, Department of Accounting, National Taiwan University
Received 2016/9, Final revision received 2018/3