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...

Full description

Main Author: Baumgarten, Daniel.
Corporate Author: SpringerLink (Online service)
Format: Electronic
Language: English
Published: Wiesbaden : Gabler Verlag, 2012.
Series: Quantitatives Controlling
Online Access:
Tags: Add Tag
No Tags, Be the first to tag this record!