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The Cost Stickiness Phenomenon : Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts' Forecasts. 原価の下方硬直性現象
・ISBN 978-3-8349-4130-5 soft EUR 49.99
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| 著者・編者 | Baumgarten, Daniel, |
|---|---|
| シリーズ | Quantitatives Controlling |
| 出版社 | (Springer Gabler, GW) |
| 出版年月 | 2012 |
| ページ数 | xxiv,105 S. |
| 言語 | ENG |
| ニュース番号 | ＜598-1023 601-698＞ |
解説
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.