Research Of Influence Factors On Cost Stickiness Of Listed Information Technology Enterprise

In recent years,China's listed companies in the international environment actively integrated into the world economy circulation,and faced with the dual market competition.Cost has always been a manager in the process of the pursuit of profits to a focal point of control,but the cost increase or decrease in amplitude with volume increase or decrease amplitude is no longer the linear rule,volume rises in the cost of the marginal effect is bigger than volume decline the cost of the marginal effect.Cost of viscous phenomenon is the emergence of breaking the traditional cost model simplification,idealized.Nonlinear change of diversification to help managers to think about the cost control factors.This paper expounds cost stickiness and the study of the information technology enterprise representative,briefly explain the article research content and the practical significance.Second,the system through domestic and foreign scholars study the influence factors of viscosity when thinking about cost,explore methods,absorb the study conclusion.And the incomplete contract theory,principal-agent theory and the theory of special assets on the basis of the interpretation cost viscous common theory,for information technology enterprise cost stickiness to find theoretical basis.Article mainly by the enterprise,with emphasis on the micro level,enterprise controllable internal factors,the cost of viscous generally affect factors and possible special information tchnology enterprise,the factors which influence carefully studied the listed information technology enterprise salary structure,capital structure,ownership structure,debt structure characteristics of viscous effects on cost.Again,according to the above put forward research.hypothesis,the article use 2008-2014Listed information technology enterprise public statements do data filtering Finally,the article carries out the research of practical significance,belongs to the information technology enterprise cost viscosity control Suggestions and countermeasures.The empirical test has the following results:First,the cost information technology enterprise is sticky.Second,the country's economic environment development status and the cost of high and new technology enterprise viscosity into positive correlation relationship.The cost of high and new technology enterprise viscosity concentration were positively correlated with corporate capital.The cost of high and new technology enterprise viscosity and enterprise's labor intensity were positively correlated.Information technology enterprise universal existence cost stickiness and is this the cost of the enterprise special viscosity influence factors.Cost stickiness as nonlinear objective laws cannot be eliminated,the effective supervise information technology enterprise ownership structure such as enterprise managers to microscopic factors such as salary structure,debt structure to improve the internal management level,make better use of information technology enterprises industry policy advantage,economic resources,etc.