one of the basic assumptions of management accounting illustrate that costschanges has a significance relationship with increasing and decreasing in the levelof activity, recently after being raised of sticky costs issue by anderson and hiscolleagues this assumption was discussed. it means increases in costs by increasingthe more activity level of reduction in costs is exchange for the reductio...

One of the basic assumptions of management accounting illustrate that costschanges has a significance Relationship with increasing and decreasing in the levelof activity, recently after being raised of sticky costs issue by Anderson and hiscolleagues this assumption was discussed. It means Increases in costs by increasingthe more activity level of reduction in costs is exchange for the reductio...

Purpose: This research aims to reveal the sticky costs in Iraqi joint stock companies. Theoretical framework: Sticky refer that increase with revenues by a greater amount than their decrease exchange for similar revenues. To manage cost, it is important understand and know behavior of cost. Design/methodology/approach: uses inductive descriptive analytical methods commonly used applied field st...

When activity levels fluctuate, sticky costs tend to increase rather than decrease. The testing of a cost model is used in this study illustrate the behavior on selling expenditures, general and administrative costs, product that are incurred by manufacturing firms. This makes use secondary data collected from 164 industrial companies were listed Indonesia Stock Exchange between 2018 2019. Mult...

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...