Linguistically Induced Time Perception and Asymmetric Cost Behavior
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DOI: 10.1007/s11575-020-00429-4
Abstract: Cost asymmetry indicates that costs decrease to a lesser extent when sales decline than costs increase when sales rise by the same magnitude. This asymmetric sensitivity of costs to activity changes is denoted as “cost… read more here.
Keywords: linguistically induced; time; asymmetric cost; cost behavior ... See more keywords
Sticky cost behavior: evidence from small and medium sized enterprises in Turkey
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DOI: 10.1007/s40821-020-00156-8
Abstract: Evidence regarding cost behavior mostly comes from big listed companies. Cost behavior of SMEs, which are backbones of economy, is under-researched. This paper intends to fill this gap by providing evidence on cost stickiness from… read more here.
Keywords: total costs; evidence; cost stickiness; cost behavior ... See more keywords
Cost Management Research
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DOI: 10.2308/jmar-51965
Abstract: ABSTRACT The traditional view of cost behavior assumes a simple mechanistic relation between cost drivers and costs. In contrast, contemporary cost management research recognizes that costs are caused by managers' operating decisions subject to various… read more here.
Keywords: management research; management; cost management; cost behavior ... See more keywords