经济危机对成本结构配置的影响

IF 0.9 Q3 ECONOMICS

Economics and Business Letters Pub Date : 2021-02-21 DOI:10.17811/EBL.10.1.2021.87-94

Odysseas Pavlatos

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引用次数: 2

摘要

本研究的目的是考察经济危机对企业成本结构配置的影响。为此，以在线调查的形式对82家希腊制造业公司进行了实证研究。我们收到了两个经济大衰退时期的数据，即2013年秋季和2015年春季。结果表明，受经济危机影响最大的公司用可变成本取代了固定成本。成本结构配置是公司用来限制危机对其盈利能力影响的“工具”。

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The impact of economic crisis on cost structure configuration

The objective of this study is to examine the impact of economic crisis on cost structure configuration of companies. For this reason, an empirical study in the form of online survey has been carried out in 82 Greek manufacturing companies. We received data from two periods of great economic recession, namely during fall of 2013 and spring of 2015. Results indicated that companies most affected by the economic crisis, replaced fixed costs with variable ones. Cost structure configuration is the “tool” that companies used to limit the consequences of the crisis in their profitability.

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来源期刊

Economics and Business Letters ECONOMICS-

CiteScore

1.80

自引率

11.10%

发文量

期刊介绍： Economics and Business Letters is an open access journal that publishes both theoretical and empirical quality original papers in all economics and business fields. In addition, relevant discussions on current policy issues will be considered for the Policy Watch section. As general strategy of EBL, the journal will launch calls for papers for special issues on topics of interest, generally with invited guest editors. The maximum length of the letters is limited to 2,500 words.