成本费用粘性
成本费用粘性-
本章主要论述了企业成本习性中费用粘性主要的两个理论基础：代理理论和不完全契约理论。
This chapter mainly discusses the cost of enterprise cost behavior of viscosity in two main theories : agency theory and incomplete contract theory .
-
但是国内外学者经过大量研究发现，成本与业务量之间并不是线性关系，成本在业务量增加时的增加额大于在业务量减少时的减少额，即出现了成本费用粘性现象。
But after a number of studies of scholars both at home and abroad , the relationship between cost and volume is not linear . When the volume increases , cost increases more than it decreases when the volume decreases , that is cost stickiness .