지배구조에 따른 원가행태의 차이에 관한 연구

다국어 초록 (Multilingual Abstract)

This study comparatively analysis the cost and expense behavior between business groups divided according to governance structures. This study suppose stockholder s distribution form as a governance structures. So classify businesses by largest stockholder s share percentage high or low and analysis how this difference influenced to the cost and expense behavior of business. And then in these business groups it is expected that the decision making about execute of costs and expenses are influenced by sales increase or decrease. So classify sample businesses 4 groups by largest stockholder s share percentage and sales increase or decrease, and then try to analysis about the difference of cost and expense behavior each other. As a result variables belongs to selling & administrative expenses shows significant difference in all the groups. And except selling expenses, shows downward stickiness of cost behavior. But in the case of largest stockholder s share>30% business group there is only a small difference in
the expenses growth rate occurred by sales growth. Total manufacturing costs, material costs, labor costs and manufacturing costs shows downward stickiness in all the cases, when using sales revenue or total manufacturing costs as a cost driver. But in the group 2(largest stockholder s share<30%, sales revenue growth<0), there is no statistical significance in all the variables. So it seems that there is no regular tendency about execute of costs in group 2 when sales decrease.

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