Research On Cost Stickiness Of Tielong Logistics Enterprise

Transportation industry plays an irreplaceable role in the field of infrastructure services in China.However,with the deepening of enterprise innovation,the transportation industry will also face more tedious economic environment and stronger market competition,and the requirements for cost prediction and profit and loss analysis will be further improved.Scientific cost management requires that business operators have a clear understanding of their cost behavior.Therefore,in-depth study of the theory and application of cost behavior,while paying attention to the impact of cost stickiness,the asymmetric phenomenon of cost change,on the company's profits,can inject more vitality into the transportation enterprises in "small profits".With the deepening of Cost Stickiness research at home and abroad,it is known that cost stickiness research is too much concentrated in empirical research methods,and it is difficult to draw lessons from the specific problems of specific case companies and lack of pertinence.So far,there has been little specific analysis and Research on the objective existence of Cost Stickiness of individual enterprises and the influencing factors of specific changes.This paper will start with a specific case of enterprises to examine the Cost Stickiness of railway transport enterprises.Tielong Logistics is the benchmarking enterprise of the listed companies of the three major domestic railway transport enterprises.It is more representative of the industry.The specific study of cost control and management measures has certain reference value for other transport enterprises,even for most logistics transport enterprises.After reviewing the domestic and foreign Cost Stickiness literature,this paper combines contract theory,managers' optimistic expectations and agency theory to analyze the Cost Stickiness of Tielong logistics.The Weiss model of cost stickiness is used to calculate the total cost stickiness coefficient of Tielong Logistics.From the four aspects of business volume,macroeconomic environment,capital intensity and human capital intensity in the previous period,it is explained that enterprise cost stickiness is an objective cost behavior,and it is not fixed.Then,further analysis of the main reasons affecting Tielong Logistics Cost Stickiness changes,found that the characteristics of container business,freight volume expectations and agency problems caused further changes in the company's cost stickiness.Finally,for the improvement measures of Tielong logistics cost stickiness,this paper puts forward corresponding cost stickiness improvement measures aiming at the main influencing factors.The results show that:(1)Tielong logistics enterprises do have cost stickiness.(2)Cost stickiness is a neutral and objective cost behavior,which can not be eliminated by enterprises.(3)Tielong logistics cost viscous change is affected by various factors.It is suggested that transportation enterprises should consider Cost Stickiness in income analysis and cost prediction,and consider the existence and influencing factors of cost stickiness,so as to improve the accuracy of enterprise prediction.