数字技术应用会影响制造企业成本粘性吗?
Will the Digital Technology Application Affect the Cost Stickiness of the Manufacturing Enterprise?
高天宏 1任诗琦2
作者信息
- 1. 兰州财经大学会计学院
- 2. 兰州财经大学统计与数据科学学院
- 折叠
摘要
党的二十大报告提出,"加快发展数字经济,促进数字经济和实体经济深度融合".新兴数字技术应用对企业的影响成为一个新的研究领域,本文以2016-2020年我国沪、深A股制造业上市公司为样本,采用固定效应模型探究数字技术应用对制造企业成本粘性的影响及作用路径.研究结果表明:数字技术应用对制造企业成本粘性具有显著抑制作用.路径检验发现,数字技术应用通过调整成本路径、代理冲突路径、管理层乐观预期路径抑制企业成本粘性.异质性检验发现,数字技术应用对营业成本粘性的抑制作用更显著,对销管费用粘性的抑制作用不显著.本研究明晰了数字技术应用对制造企业成本粘性的影响及作用路径,为制造企业加强数字技术应用以提高企业资源配置效率提供了一定的理论基础和有益参考.
Abstract
The Party's 20th annual report proposed to"accelerate the development of the digital economy and promote the deep integration of the digital economy and the real economy".The impact of emerging digital technology applications on enterprises becomes a new field of research.This paper takes the A-share manufacturing companies in 2016-2020,and uses fixed effect model to explore the influence of digital technology application on enterprise cost stickiness.The results show that the application of digital technology can significantly inhibit the cost viscosity of manufacturing enterprises.Path test found that the application of digital technology suppressed the enterprise cost stickiness by adjusting the cost path,agent conflict path and management opti-mistic expectation path.The heterogeneity test found that the application of digital technology more significantly inhibited the vis-cosity of the operating cost,but did not significantly inhibited the viscosity of the pin pipe cost.This study clarifies the influence and action path of digital technology application on the cost stickiness of manufacturing enterprises,and provides a certain theo-retical basis and useful reference for manufacturing enterprises to strengthen the application of digital technology to improve the efficiency of enterprise resource allocation.
关键词
数字技术应用/制造业/成本粘性/资源配置效率Key words
Digital technology application/Manufacturing/Cost stickiness/Resource allocation efficiency引用本文复制引用
出版年
2024
NETL
NSTL
万方数据