| 书目名称 | The Cost Stickiness Phenomenon |
| 副标题 | Causes, Characterist |
| 编辑 | Daniel Baumgarten |
| 视频video | |
| 概述 | Publication in the field of economic sciences |
| 丛书名称 | Quantitatives Controlling |
| 图书封面 |  |
| 描述 | 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. Daniel Baumgarten comprehensively analyzes the cost stickiness phenomenon by discussing its development and all relevant findings presented in the research literature. Furthermore, he provides several suggestions for future research and discusses important implications of cost stickiness for fundamental analysis and analysts’ forecasts by means of two comprehensive empirical analyses. |
| 出版日期 | Book 2012 |
| 关键词 | Accounting; Cost Stickiness; asymmetrische Kostenreaktion |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-8349-4131-2 |
| isbn_softcover | 978-3-8349-4130-5 |
| isbn_ebook | 978-3-8349-4131-2Series ISSN 2945-8390 Series E-ISSN 2945-8404 |
| issn_series | 2945-8390 |
| copyright | Gabler Verlag | Springer Fachmedien Wiesbaden 2012 |
发表于 2025-3-21 17:53:04
