摘要
企业战略环境深刻改变着企业的运营与决策,对企业内部的成本管理有重要影响,即政治、经济、社会和技术等企业战略环境影响着企业成本粘性。本文基于PEST分析框架,综述了企业战略环境对成本粘性影响的相关文献。随着数智时代的到来,以大数据为基础的数智技术将革新企业内部成本管理,本文因此提出了未来成本粘性可深入研究方向。
Corporate strategic environment profoundly alters the operations and decision-making,exerting a significant impact on internal cost management.Specifically,corporate strategic environment factors such as politics,economy,society,and technology affect the cost stickiness.Based on the PEST analysis framework,this paper reviews relevant literature regarding the impact of the business strategic environment on cost stickiness.With the advent of the data intelligence era,digital intelligence technology grounded in big data will revolutionize internal cost management of enterprises.Consequently,this paper proposes future research directions for a deeper exploration of cost stickiness.
作者
姜占凯
李继元
Jiang Zhankai;Li Jiyuan
出处
《管理会计研究》
2024年第3期55-65,共11页
MANAGEMENT ACCOUNTING STUDIES
关键词
企业战略环境
成本粘性
PEST
数智技术
Corporate Strategic Environment
Cost Stickiness
PEST
Digital Intelligence Technology
作者简介
通讯作者:李继元,邮箱:ljy19960319@stu.xjtu.edu.cn。
