系統識別號 U0026-2606201715204500
論文名稱(中文) 客戶集中度與成本彈性之關聯-以台灣上市櫃企業為例
論文名稱(英文) The Relationship Between Customer Concentration and Cost Elasticity
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 105
學期 2
出版年 106
研究生(中文) 許雅婷
研究生(英文) Ya-Ting Hsu
學號 R16044091
學位類別 碩士
語文別 中文
論文頁數 41頁
口試委員 口試委員-黃炳勳
中文關鍵字 客戶集中度  成本結構  成本彈性  台灣企業 
英文關鍵字 Customer Concentration  Cost Structure  Cost Elasticity  Taiwan Company 
中文摘要 本研究檢驗了客戶集中度在公司成本結構決策上的效果,利用迴歸分析台灣所有上市櫃公司,在2005年至2015年間的成本資料,結果發現客戶集中度與成本彈性之間具有負向關聯,也就是變動成本相對固定成本的比例,在高度客戶集中的公司中有較低的傾向。此外,研究中也加入了額外控制變數的考量,確保結果的穩健性,研究結果顯示,供應商對客戶集中度的態度,大多為追求增加共同依賴以及顧客間合作往來,而非因為考量到相關風險而企圖減少在供應商與顧客關係間權力的不平衡。
英文摘要 This study examines the effects of customer concentration levels on firm cost structure decisions. Analyzing cost data from a sample of all listed companies from 2005 through 2015, we find a negative relationship between customer concentration and cost elasticity whereby firms exhibit lower proportions of variable-to fixed costs in the presence of higher levels of customer concentration.
These results are robust to alternate specifications as well as controlling for additional variables. Our results suggest that suppliers respond to customer concentration by pursuing increased mutual dependence and cooperation with customers rather than attempting to reduce the effect of power imbalances within the supplier-customer relationship.
論文目次 摘要 I
誌謝 V
內文目錄 VI
表目錄 VII
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 2
第二章 文獻探討與假說建立 3
第一節 文獻探討 3
第二節 假說建立 10
第三章 研究設計 12
第一節 樣本選取 12
第二節 模型與變數設計 15
第四章 實證結果 18
第一節 敘述性統計與相關數據 18
第二節 迴歸結果 22
第五章 穩健性測試與額外分析 25
第一節 穩健性測試 25
第二節 額外分析 28
第六章 結論與建議 30
第一節 研究結論 30
第二節 研究建議 30
參考文獻 32
附錄 36
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