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Cost Stickiness Phenomenon

- Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts' Forecasts

Bag om Cost Stickiness Phenomenon

Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9783834941305
  • Indbinding:
  • Paperback
  • Sideantal:
  • 105
  • Udgivet:
  • 21. april 2012
  • Udgave:
  • 2012
  • Størrelse:
  • 210x148x7 mm.
  • Vægt:
  • 181 g.
  • 8-11 hverdage.
  • 3. december 2024
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Beskrivelse af Cost Stickiness Phenomenon

Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise.

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