Supply Chain Concentration,Marketization Level And Cost Stickiness

Cost stickiness is one of the important research contents in the field of management accounting.Scholars at home and abroad have studied it from many aspects,but few studies have explored the impact of cost stickiness from the perspective of supply chain concentration.In today's increasingly fierce market competition environment,the competition between enterprises has changed from horizontal competition to vertical competition between supply chains.Supply chain management has increasingly become one of the important measures for enterprises to improve their core competitiveness.The differences of different regional economic development levels in China will have a significant impact on the cost management and supply chain relationship of enterprises.In view of this,this paper focuses on the impact of supply chain concentration,market level on cost stickiness and the role of market level in the relationship between supply chain concentration and cost stickiness.This paper chooses Shanghai and Shenzhen A-share Manufacturing Listed Companies in China from 2013 to 2017 as research samples,and carries out empirical tests after defining relevant variables and establishing a logarithmic multiple linear regression model.The results show that:(1)Cost stickiness exists in A-share Manufacturing Listed Companies in Shanghai and Shenzhen.(2)Higher supply chain concentration weakens the Cost Stickiness of enterprises by affecting managers' optimistic expectations,reducing adjustment costs and inhibiting managers' self-interest motivation.(3)After subdividing the supplier concentration degree and customer concentration degree,it is found that the weakening effect of supplier concentration degree on Cost Stickiness is greater than that of customer concentration degree on cost stickiness.(4)Compared with enterprises in low market-oriented areas,enterprises in high market-oriented areas have weak cost stickiness.(5)Compared with enterprises in low market level areas,enterprises in high market level areas have stronger weakening effect of higher supply chain concentration on cost stickiness.Finally,according to the research results,this paper puts forward some suggestions that manufacturing enterprises should strengthen cooperation with upstream and downstream enterprises in supply chain,gradually realize the goal of reducing production capacity and cost,grasp the external economic environment,rationally plan the company layout and make full use of industrial agglomeration effect,and realize economies ofscale and scope.