Sticky Cost Behavior: Evidence from Small and Medium Sized Companies
Sticky Cost Behavior: Evidence from Small and Medium Sized Companies
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粘性成本行为：来自中小型公司的证据
DOI：
10.2139/ssrn.2226399
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发表时间：
2013
期刊：
影响因子：
--
通讯作者：
P. Perego
中科院分区：
文献类型：
--
作者：
Nicola Dalla Via;P. Perego
本文以1999-2008年期间意大利非上市和上市公司为样本，研究了中小企业是否存在成本粘性。我们的研究结果表明，成本粘性只出现在总劳动力成本，而不是销售，一般和行政（SG&A）成本，商品销售成本和运营成本。营业成本的粘性仅在上市公司样本中发现。我们进一步贡献的粘性成本行为的文献，通过讨论与现有的实证分析和解释粘性成本行为的方法相关的关键问题。
This paper investigates whether cost stickiness occurs in small and medium sized companies using a sample of Italian non-listed and listed firms during the period 1999-2008. Our findings show that cost stickiness emerges only for the total cost of labor and not for selling, general, and administrative (SG&A) costs, cost of goods sold and operating costs. Stickiness of operating costs is only detected in a sample of listed companies. We further contribute to the literature on sticky cost behavior by discussing critical issues associated to the extant approach of empirical analysis and interpretation of sticky cost behavior.
销售成本、一般成本和管理成本的成本行为
DOI：
--
发表时间：
2006
期刊：
Management Accounting Vol.14, No.2
影响因子：
--
作者：
Hirohisa;Hirai;Atsushi Shiiba
通讯作者：
Atsushi Shiiba