Results 11 to 20 of about 14,374 (162)

PERILAKU STICKY COST TERHADAP BIAYA TENAGA KERJA DAN BEBAN USAHA PADA AKTIVITAS PENJUALAN

open access: yesJurnal Riset Akuntansi Kontemporer, 2018
This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity.
Rahmawati Kartikasari   +2 more
doaj   +1 more source

Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2014
The cost behavior is response to changes in activity level costs. Managers, who understand how costs behave, better predict the costs in different operating conditions. This allows them to better plan activities resulting from their operating income.
Sakine Sheibe, Zahar Fathi, Sahar Sepasi
doaj   +1 more source

Mix Stickiness Under Asymmetric Cost Information [PDF]

open access: yesManagement Science, 2019
In most organizations, the agent has superior information about the relative costs of different products or activities. This handicaps the principal when the principal seeks to adjust the product mix. Our main conceptual finding is that there is “mix stickiness.” The agent’s superior information about the relative costs of different products or ...
Rick Antle, Peter Bogetoft
openaire   +1 more source

The Stickiness of Selling, General, and Administrative Costs in the Indonesian Companies

open access: yesInternational Research Journal of Business Studies, 2014
Selling, general and administration costs are the main components in the Income Statement. A large number of permanent staff in sales and marketing department will make the company dominated by the fixed costs.
Benny Armanto   +2 more
doaj   +3 more sources

Sticky cost behavior of bank’s executive compensation in four South East Asian countries

open access: yesJournal of Economics, Business & Accountancy Ventura, 2017
Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it ...
Etik Kresnawati   +2 more
doaj   +1 more source

A tool for managerial decision making in emerging economies, and asymmetric cost behavior: Evidence from Ecuador

open access: yesBBR: Brazilian Business Review, 2023
Business sectors may be affected by changes in their activity levels. For this reason, the administration requires tools that allow to show the impact on its profitability. The asymmetry in the behavior of the costs of companies belonging to the economic
Juan Carlos Aguirre-Quezada   +3 more
doaj   +1 more source

Sticky Prices, No Menu Costs [PDF]

open access: yesInternational Finance Discussion Papers, 2002
A model that contains no costs to changing prices but in which prices do not respond to nominal shocks is presented. In models that do not feature superneutrality of money flexible price equilibria will allow certain types of monetary shocks to affect the real economy.
openaire   +1 more source

Sticky Costs e Anti-Sticky Costs

open access: yesRevista Catarinense da Ciência Contábil
Este estudo analisou o comportamento assimétrico dos custos de companhias abertas brasileiras durante fases do ciclo econômico. A metodologia refere-se à pesquisa descritiva, documental e quantitativa. A amostra compreendeu 184 empresas, no período de 2010-2023.
Stephan Klaus Bubeck, Alini da Silva
openaire   +3 more sources

Perilaku Sticky Cost Biaya Penjualan, Biaya Administrasi dan Umum Serta Harga Pokok Penjualan Pada Perusahaan Manufaktur

open access: yesJurnal Ekonomi dan Bisnis, 2016
The objective of this study is to find the indication of sticky cost behavior in Indonesian manufacturing. The cost stickiness can be indicated by asymetric reaction of costs to changes.
Lea Ratnawati, Yeterina Widi Nugrahanti
doaj   +1 more source

Manager Overconfidence and Cost Stickiness [PDF]

open access: yesE3S Web of Conferences, 2021
China market economy is in a new period of structural deceleration. Factors, such as fierce external competition and the advancement of the globalization process have put Chinese companies under enormous development pressure. Cost management is very important for improving the utilization rate of resources, the core competitiveness of an enterprise ...
openaire   +2 more sources

Home - About - Disclaimer - Privacy