成本僵固性是否存在於私立高中職？

Do Private Senior High Schools Exhibit Cost Stickiness Phenomenon?

私立高中職可能存在代理問題所引起的不對稱支出限制組織發展乃至退場。在收入緊縮的情況下，學校管理階層擁有維持教學品質或自利動機時，很有可能造成成本僵固性現象。本研究根據Anderson, Banker and Janakiraman(2003)模型，以100至103學年度209所私立高中職為研究對象，檢驗我國私立高中職是否存在成本僵固性現象及並以董事會規模及校長任期作為組織治理之代理變數觀察其組織治理是減輕或增加成本僵固性之效果。實證結果顯示：(1)私立高中職普遍存有成本僵固性之現象，且(2)高招生率學校比起低招生率學校，成本僵固性的現象較嚴重。另外，(3)組織內部治理愈佳，得減輕成本僵固性效果。本研究結果建議私立高中職完善其組織治理，以利其審時度勢優化財務結構，以連綿不絕地經營組織願景。

Private high schools may exist asymmetric-downsized expenditures caused by agency problems, which may restrict organizational development. Under the circumstance of downsizing revenue, when private school's managements have underlying motivations, maintaining teaching quality or self-interest, it is likely to cause a cost stickiness phenomenon. Using 209 private high schools' data in Taiwan, we test whether these schools exhibit the cost stickiness phenomenon and the effect of internal governance on sticky costs. Our results show that: First, (1) Cost stickiness is commonly exhibited in private high schools. Secondly, (2) Schools with high enrollment rates have more serious cost stickiness than schools with low enrollment rates. Finally, (3) the better the internal governance of the organization, the less cost-stickiness effect. Our findings suggest that private high school schools should enhance their internal governance to optimize their resource adjustment decision.