客户关系、竞争战略与费用黏性——基于沪深A股制造业上市公司数据

费用黏性是成本费用管理中的一个复杂现象,分析其影响因素有利于企业的成本费用管理。以2012—2016年沪深A股制造业上市公司为研究样本,实证分析了客户关系、竞争战略与企业费用黏性的关系。研究发现,企业与客户之间的关系越密切,企业的费用黏性越大;企业实施差异化战略时的费用黏性比实施成本领先战略时更大;不同竞争战略下企业客户关系对费用黏性的作用存在差异,相对于实施成本领先战略,企业实施差异化战略时,客户关系对费用黏性的正向影响更显著。通过客户关系、竞争战略和费用黏性的研究,搭建起了成本会计、客户管理、竞争战略之间的桥梁,可以帮助管理者根据企业特性合理地选择客户和管理客户关系,并依据企业的竞争战略作出正确的成本费用管理决策。

Research on Customer Relationship, Competitive Strategy and Cost Stickiness Based on the Data of Manufacturing Industry of A-Share Listed Companies on Shanghai and Shenzhen Stock Exchanges

Cost stickiness is a complex phenomenon in cost management.The analysis of its influencing factors is conducive to cost management in an enterprise.This paper takes the manufacturing industry of A-share listed companies on Shanghai Stock Exchange and Shenzhen Stock Exchange during the years from 2012 to 2016 as research sample,and empirically analyzes the relationship among customer relationship,competitive strategy and corporate cost stickiness.The study has found that the closer the relationship between enterprise and customer,the greater the cost stickiness of the enterprise.The cost stickiness is greater in an enterprise adopting the differentiated strategy than using the cost-leading strategy.Under different strategies,the effect of enterprise-customer relationship is different on cost stickiness.Compared with a cost-leading strategy enterprise,the customer relationship in an enterprise adopting differentiated strategy has a more significantly positive effect on cost stickiness.Through the research on customer relationship,competitive strategy and cost stickiness,we can build up a bridge among cost accounting theory,customer management and competitive strategy to help managers choose customer and manage customer relationships reasonably according to the characteristics of the enterprise,and make the correct cost management decisions according to the competitive strategy in an enterprise.