Research On The Effect Of Corporate Internal Governance On Cost Stickiness

At this stage,in the field of cost management,company cost stickiness has become a very important research topic.In a company,if the business volume continues to increase,the cost increase exceeds the cost reduction when the business volume decreases.This is called cost stickiness.In other words,not only the company's business volume,but also the decisions of the company's management personnel are affected by the company's costs.If the internal management intensity of a company is relatively weak,then the role of management may not be effectively exerted,and increase the scale of production in this process To get more benefits for yourself,At the same time,using power for personal gain to increase its own profits is the ultimate reason for the company's cost stickiness.Therefore,analyzing the relationship between cost stickiness and internal management can improve the company's management level to a certain extent,avoid unfair behavior of the company's managers as much as possible,and also effectively reduce the company's production marginal cost..This study takes cost control as the starting point,and the main object of the research is the listed apparel companies.Based on this,the relationship between the company's internal management and cost stickiness is analyzed.Two restrictive variables were added to the analysis process,one is the composition of shareholders,and the other is the balance of equity,hoping to provide an important reference and reference for the company to improve its internal management structure.In addition,based on the principal-agent theory,the concept of cost stickiness and the causes of cost stickiness are analyzed,Equity checks and balances can also suppress the internal management of the enterprise to a certain extent,and this factor also has a direct proportional relationship with cost stickiness.The positive correlation between internal management and cost stickiness of companies with lower equity checks and balances is significantly higher than that of companies with higher equity checks and balances.Shareholder can check and balance management,and weaken the positive correlation between internal management and corporate cost stickiness.