管理学刊2025，Vol.38Issue(2)：28-44,17.DOI:10.19808/j.cnki.41-1408/F.2025.0013
金融空间分布与企业成本竞争优势
Financial Spatial Distribution and Enterprise Cost Competitive Advantage:From a Cost Elasticity Perspective
摘要
Abstract
Under the background of the rapid evolution of the development environment at home and abroad,strengthening the cost management ability of enterprises and improving the level of cost elasticity is not only an important way for enterprises to establish sustainable competitive advantage and enhance their ability to resist risks,but also a key task to deal with the rising cost of production factors in the new development stage.This article analyzes the relationship between financial spatial distribution and firms'cost elasticity based on the data of A-share listed companies from 2001 to 2021.The results are as below.Firstly,the concentration of financial spatial distribution can significantly enhance the cost elasticity of enterprises.Secondly,the concentration of financial spatial distribution mainly improves the cost elasticity of enterprises by enhancing the ability of enterprises to utilize factors,improving the level of digital technology,and promoting the diversification of supply chain configurations.Third,the concentration of financial spatial distribution has a greater impact on the cost elasticity of non-state-owned enterprises,small and medium-sized enterprises,high-tech enterprises and enterprises with short-sighted managers.In addition,the expansion and discussion find that the improvement of financial institutional environment is conducive to enhancing the effect of financial spatial distribution centralization on cost elasticity,while improved cost flexibility can reduce business risks,improve profitability sustainability,and promote stable business development.The conclusion provides policy implications for how to strengthen enterprise strategic cost management,optimize cost structure and improve the spatial allocation efficiency of financial resources.关键词
金融空间分布/成本弹性/成本结构/制度环境Key words
financial spatial distribution/cost elasticity/cost structure/institutional environment分类
管理科学引用本文复制引用
逯进,刘强,苏妍..金融空间分布与企业成本竞争优势[J].管理学刊,2025,38(2):28-44,17.基金项目
国家社会科学基金项目(18BJL117) （18BJL117）
山东省重点研发计划软科学重大项目(2023RZA02012) （2023RZA02012）
