The Cost Stickiness Phenomenon Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts’ Forecasts /
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...
|Main Author:||Baumgarten, Daniel.|
|Corporate Author:||SpringerLink (Online service)|
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