| Along with our country new management of Xi jinping and Li keqiang introduced and changing world economic environment, the growing importance of Chinese enterprises to cost, for countries like China, cost can have a significant impact on the fate of enterprises. Therefore, the enterprise wants to long-term survival and prosperity, make sure they can effectively control the cost in order to create greater profits. Before to control the cost effectively, we first of all, the influencing factors of enterprise cost a certain amount of research, find out the impact of these factors mechanism, and according to the size of influence degree of different factors put forward countermeasures and Suggestions.Stickness behavior appear many reasons caused cost, domestic and foreign scholars mainly from the bounded rationality theory, contract theory, principal-agent theory and the theory and characteristics of leaders in theory. Although academia on the corporate governance structure has been related research have been carried out for cost stickiness, but about the background of top managers own characteristics affect cost stickiness has not conducted in-depth research and analysis, as a result, this paper studies suggest executives as part of the top of the company governance structure that has control to the company’s final decision, the long-term development of the company plays an important role, which affect the cost of the enterprise. In addition, due to the state-owned enterprises and non-state-owned enterprises in the regulatory system, there are many aspects, such as operational efficiency difference, so this article will also be listed pharmaceutical enterprise is divided into state-owned and non-state-owned as on the one hand, the content of further research. Throughout the full text, this article studies by norms and empirical combination of listed pharmaceutical industry executives background characteristics of the effect of viscosity and cost measures, among them, the main is to observe under the condition of different background of actual controllers of executives of gender, age, educational background, as four background characteristics of influence on cost stickiness.This paper mainly listed companies in China’s pharmaceutical industry, the cost of tack for the study, the results of previous studies, principal-agent theory, bounded rationality theory, contract theory and leadership trait theory as the theoretical basis for the existence of the costs were sticky Status description and characteristics of the executive to influence the cost of viscous mechanism analysis;Complemented 2011--2013 years of data for the sample regression analysis, which focused on executives of age, gender, education and serves as the company’s cost situation viscosity correlation analysis, and concluded:The cost of Chinese enterprises listing sticky phenomenon prevalent in the pharmaceutical industry, and very significant; pharmaceutical industry executives of listed companies for the cost of sex has a certain viscosity enhancing effect, in which the cost of non-state enterprises viscosity impact is not state-owned enterprises;Executives age for the full sample have a positive correlation between the cost of the viscous and significant; executive education in the whole sample and a positive correlation between the cost of a viscous, but only in state-owned enterprises is significant; executives serve sticky situation with the cost of the whole There is a positive correlation between the samples, but only in non-state enterprises is significant.We made the following recommendations for the conclusion: optimize the internal management structure; optimization of personnel recruitment, selection and promotion mechanisms; improve the market economic system; accelerate the government’s macro-control on the market. |
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