지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Using Korean manufacturing firms’ logistics costs, we investigate whether logistics costs are “sticky” and how the degree of stickiness of logistics costs varies with firms’ characteristics, which includes both management characteristics and corporate governance structure such as majority shareholders’ ownership percentage and outside director ratio on the board. Our main results are as follows.
First, we find that logistics costs increase on average 0.599% per 1% increase in sales but decrease only 0.447% per 1% decrease in sales, which can be interpreted that managers are slower in adjusting the logistics resources when sales decrease than when sales increase. Secondly, we find that the effect of management types(i.e. whether managers are owners or not) on the degree of cost stickiness is not statistically significant, which is inconsistent with that of prior studies using Korean cost data. Therefore, the issue on the effect of management types on the degree of stickiness of logistics costs warrants further research. Lastly, we find that the effect of majority shareholders’ ownership percentage significantly reduces the degree of stickiness of logistics costs, which is consistent with prior studies.
This paper has limitation in that it uses estimated logistics costs data because of data-availability limitation.
First, we find that logistics costs increase on average 0.599% per 1% increase in sales but decrease only 0.447% per 1% decrease in sales, which can be interpreted that managers are slower in adjusting the logistics resources when sales decrease than when sales increase. Secondly, we find that the effect of management types(i.e. whether managers are owners or not) on the degree of cost stickiness is not statistically significant, which is inconsistent with that of prior studies using Korean cost data. Therefore, the issue on the effect of management types on the degree of stickiness of logistics costs warrants further research. Lastly, we find that the effect of majority shareholders’ ownership percentage significantly reduces the degree of stickiness of logistics costs, which is consistent with prior studies.
This paper has limitation in that it uses estimated logistics costs data because of data-availability limitation.
목차
Abstract
Ⅰ. 서론
Ⅱ. 선행연구 검토와 가설 설정
Ⅲ. 표본선정과 변수정의 및 측정
Ⅳ. 실증분석 결과
Ⅴ. 결론
참고문헌
참고문헌 (44)
참고문헌 신청
1. [학술대회논문] - 구정호 / 2008 / 전략적 선택에 따른 원가행태의 비대칭성 / 한국회계학회 학술연구발표회 논문집
2. [학술대회논문] - 박종국 / 2007 / 비대칭적 원가행태의 원가특성별 차이 / 한국경영학회 하계학술연구발표회 발표논문집
3. [학술지(정기간행물)] - 송승아 / 2010 / 한국제조기업의 비대칭적 원가행태에 대한 재조명 / 회계저널 19 (1) : 253 ~ 280
4. [학술지(정기간행물)] - 안태식 / 2004 / 단위의료행위원가 추정 방법론의 개발과 적용 / 경영학연구 33 (1) : 7 ~ 7
5. [학술지(정기간행물)] - 육근효 / 1997 / 한국기업에 있어서 물류관리의 과제와 개선방안 / 경영학연구 26 (3)
2. [학술대회논문] - 박종국 / 2007 / 비대칭적 원가행태의 원가특성별 차이 / 한국경영학회 하계학술연구발표회 발표논문집
3. [학술지(정기간행물)] - 송승아 / 2010 / 한국제조기업의 비대칭적 원가행태에 대한 재조명 / 회계저널 19 (1) : 253 ~ 280
4. [학술지(정기간행물)] - 안태식 / 2004 / 단위의료행위원가 추정 방법론의 개발과 적용 / 경영학연구 33 (1) : 7 ~ 7
5. [학술지(정기간행물)] - 육근효 / 1997 / 한국기업에 있어서 물류관리의 과제와 개선방안 / 경영학연구 26 (3)
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UCI(KEPA) : I410-ECN-0101-2013-454-001646672