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传统的成本习性理论认为成本仅随着当期业务量变动而变动,并且将成本过于简单地划分为固定成本和变动成本。本文借鉴国内外关于成本习性理论的最新研究成果,以动态综合的视角总结出一个更为完整的成本习性理论框架——不对称成本习性理论,其中针对不对称成本习性的形成机制、影响因素进行了具体论述,展现了成本不对称习性的复杂模式,并对这一理论的应用价值进行了展望。
The traditional cost-based theory holds that the cost only changes with the change of current business volume, and the cost is simply divided into fixed cost and variable cost. This paper draws on the latest domestic and foreign research results on the cost of habit theory to summarize a more complete theoretical framework of cost habits - asymmetric cost of habit theory, in which the formation of asymmetric cost habits, the impact of factors The specific exposition shows the complicated model of the asymmetric cost of habit and prospects the application value of this theory.