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...

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Main Author: Baumgarten, Daniel.
Corporate Author: SpringerLink (Online service)
Format: Electronic
Language: English
Published: Wiesbaden : Gabler Verlag, 2012.
Series: Quantitatives Controlling
Subjects:
Online Access: http://dx.doi.org/10.1007/978-3-8349-4131-2
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