Sticky cost behavior in selling, general, and administrative costs in Indonesian manufacturing companies
نویسندگان
چکیده
منابع مشابه
Are Selling, General, and Administrative Costs “Sticky”?
A fundamental assumption in cost accounting is that the relation between costs and volume is symmetric for volume increases and decreases. In this study, we investigate whether costs are “sticky”—that is, whether costs increase more when activity rises than they decrease when activity falls by an equivalent amount. We find, for 7,629 firms over 20 years, that selling, general, and administrativ...
متن کاملCost Structure and Sticky Costs
Beginning with Anderson, Banker and Janakiraman (2003), the accounting literature attributes the asymmetric cost response to activity changes or sticky costs as resulting from managerial choices. Using a simulated dataset that excludes any role for managerial actions, we investigate whether cost structure alone could yield regression estimates similar to those the literature interprets as consi...
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One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in a...
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This paper presents large-sample evidence that firms consider labor unemployment risk when setting their resource adjustment policies. Prior studies find that costs rise more in response to sales increases than they fall in response to sales decreases. Anderson, Banker, and Janakiraman (2003) term this phenomenon “cost stickiness” and attribute it to managers’ deliberate adjustment to committed...
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Outsourcing has advanced to an important measure that is applied broadly in operations management. Nowadays, suppliers of manufacturing companies do not only provide direct material like raw material and operational supplements but offer components and advanced modules incurring many value-adding stages. Whereas in the past companies built up local supplier networks, they recently tend to searc...
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ژورنال
عنوان ژورنال: Jurnal Keuangan dan Perbankan
سال: 2020
ISSN: 2443-2687,1410-8089
DOI: 10.26905/jkdp.v24i2.3195