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随着市场经济环境日趋复杂，企业间竞争不断加剧，对于成本费用的合理控制被很多企业重视，管理会计的实用性逐渐凸显。传统的管理会计将目标主要视为节省成本，而现代管理会计则是通过对成本费用的每一个环节进行跟进，把企业的成本费用管理渗透到每一个生产环节，从而实现全面的、及时的管理。在企业日常经营活动中，由于业务量与费用的不成比例变化，使得费用呈现出“粘性”特质。已有的费用粘性的成因研究中，主要基于代理成本、管理层预期，对于调整成本的研究较少，且已有的调整成本分析一般都是从企业内部与外部市场环境进行分析，对于与企业相关的客户关系的研究较少，大部分客户关系研究都认为企业间合作有利于费用粘性的下降。

企业的生存发展既依赖于外部环境，又独立于外部环境，过度的依赖反而制约企业发展。过于集中的客户关系对企业的经营管理会产生较大影响，因为当大客户发生变动时，企业为此负担的调整成本较高。现代市场环境中，企业要想长远发展，需要不断提高自身实力，从自身实际出发，对外部环境减少依赖，不断提高管理能力，减少费用浪费，从而降低费用粘性特征。

文章基于资源依赖理论视角，以2014-2019年的全部A股上市公司作为样本进行研究，对本文所要研究的主题进行多角度分析，具体的结论如下：（1）基于资源依赖理论视角，客户集中度越高时，企业费用粘性越高；（2）引入市场地位-这一调节变量后，发现在市场地位较低的企业，其客户集中度对费用粘性的正向关系显著；（3）以产权性质作为分组依据，发现样本主体为国有企业时，客户集中度对费用粘性的正向关系更显著。文章从调整成本观切入，从资源依赖理论视角分析客户集中度与费用粘性之间的关系，一方面，为客户关系与费用粘性的研究提供了新的视角；另一方面，有利于上市企业更好的进行客户关系管理。

As the market economy environment becomes more and more complex and competition among enterprises continues to intensify, the reasonable control of costs has been valued by many enterprises, and the practicability of management accounting has gradually become prominent. Traditional management accounting regards the goal mainly as cost saving, while modern management accounting is to follow up each link of cost and expense, and penetrate the cost and expense management of the enterprise into each production link, so as to achieve a comprehensive and timely management. In the daily business activities of an enterprise, due to the disproportionate changes in the business volume and expenses, the expenses present a "sticky" characteristic. Existing research on the causes of cost stickiness is mainly based on agency costs and management expectations. There are few studies on adjustment costs. The existing adjustment cost analysis generally analyzes the internal and external market environment of the enterprise. There are few studies on customer relationship. Most customer relationship studies believe that cooperation between enterprises is beneficial to the reduction of cost stickiness.

The survival and development of enterprises depend on the external environment as well as the external environment. The excessive dependence restricts the development of enterprises. Too centralized customer relationship will have a greater impact on the business management, because when the major customer changes, the enterprise burden of adjustment costs are higher. In the modern market environment, if an enterprise wants to develop in the long run, it needs to constantly improve its own strength, proceed from its own reality, reduce its dependence on the external environment, continuously improve its management ability, and reduce the cost and waste, thus reduces the cost stickiness characteristic.

Based on the perspective of resource dependence theory, this paper takes all a-share listed companies from 2014 to 2019 as samples to conduct research, and makes a multi-angle analysis of the topics to be studied in this paper, the concrete conclusions are as follows: (1) based on the perspective of resource dependence theory, the higher the customer concentration degree is, the higher the cost stickiness is; (2) by introducing the market position-variable, the positive relationship between the customer concentration degree and the cost stickiness is significant (3) based on the property right nature, we find that when the main body of the sample is state-owned enterprises, the positive relationship between the customer concentration and the cost stickiness is more significant. Starting from the viewpoint of adjusting cost, this paper analyzes the relationship between customer concentration and cost stickiness from the perspective of resource dependence theory. On the one hand, it provides a new perspective for the study of Customer Relationship and cost stickiness; on the other hand, in favor of listed companies to better carry out customer relationship management.