2020 - Franco Angeli
Artikel
Digital Version
Herunterladen | Kopieren/Einfügen | Drucken
Sticky costs : le determinanti e le sfide per manager e accademici
103-126 p.
- Sticky costs challenge the traditional approach to cost behavior. Costs are sticky if they decrease less when sales fall than they increase when sales rise by an equiva-lent amount. This occurs because managers deliberately adjust the resources committed to activities changing business volumes. This paper investigates the determinants of stickiness in the time-space contexts. Authors conduct a literature review analyzing 482 articles selected from the database Business Source Premier.
- The final sample of 60 papers is examined following a multitude of criteria: time of publication, journal, methodological approach, objectives, main results and factors determining sticky costs. Results show sticky costs as a global phenomenon that crosses countries and increases during macro-economic crisis. Costs could be classified as sticky, anti-sticky or super sticky and this asymmetric behavior depends on: national and industry context, firm characteristics and managers who take decisions about the level of costs. [Publisher's text].
Ist Teil von
Management Control : 1 supplemento, 2020-
Informationen
DOI: 10.3280/MACO2020-001-S1007
ISSN: 2239-4397
KEYWORDS
- Sticky costs, Literature review, Decision-making, Cost stickiness, Determinants
-
In derselben Datei
- Back to reality : il gap tra teoria e prassi negli studi di controllo di gestione : quali prospettive?
- Management Control Theory and Practice Integration : Challenges and Possibilities
- Factors promoting and hindering the adoption of management accounting tools : evidence from Italian manufacturing SMEs
- The implementation of management accounting in small-medium enterprises (SMEs) : a knowledge transfer perspective
- How does management accounting affect entrepreneurial orientation in SMEs? : a structural equation modelling
- Il controllo di gestione nelle imprese familiari : un'analisi della letteratura
- Sticky costs : le determinanti e le sfide per manager e accademici
- Costing to support strategies for product development : an empirical study of large international companies
- CSR and management control integration : evidence from an employee welfare plan implementation