成本粘性与核心竞争力:一个注记

Cost Stickiness and Core Competency: A Note*

Contemporary Accounting Research · 2008
被引 39
人大 A-FT50ABS 4

中文导读

利用安大略省医院数据,检验了与核心竞争力相关的职能成本粘性更强的假设,发现患者护理成本粘性高于其他职能,而支持部门成本无粘性。

Abstract

Using data from Ontario hospitals, we investigate the conjecture that the stickiness of costs would be greater for functions that relate to an organization's core competency. We find operating costs for the hospital as a whole are sticky. Moreover, we find higher stickiness in costs pertaining to patient care relative to costs in other functions. Indeed, there is no evidence of stickiness in the operating costs of support departments that are peripherally related to the hospital's mission.

成本粘性核心竞争力医院运营成本患者护理成本