The Cost Stickiness Phenomenon Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts’ Forecasts /

• Κύριος συγγραφέας: Baumgarten, Daniel (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Wiesbaden : Gabler Verlag, 2012.
• Σειρά: Quantitatives Controlling
• Θέματα: Business.; Accounting.; Bookkeeping.; Business and Management.; Accounting/Auditing.

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...