Pregled bibliografske jedinice broj: 608708
Analysis of sticky costs: Evidence from Croatian food and beverage industry
Analysis of sticky costs: Evidence from Croatian food and beverage industry // International journal of mathematical models and methods in applied sciences, 6 (2012), 2; 963-970 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 608708 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Analysis of sticky costs: Evidence from Croatian food and beverage industry
Autori
Pervan, M ; Pervan I.
Izvornik
International journal of mathematical models and methods in applied sciences (1998-0140) 6
(2012), 2;
963-970
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
Croatia; food and beverage industry; sticky costs
Sažetak
Understanding the theory and practice of costs behaviour is important for managers, economist and investors since they relay on cost information in decision making process. Traditional literature on costs behaviour assumes symmetric relation between cost and volume regardless of whether the volume increases or decreases. Alternative view, tested in this research and known as sticky costs theory, assume that costs increase more when activity rises than they decrease when activity falls by an equivalent amount. Such behaviour of costs occurs because managers deliberately adjust the resources in response to the changes in the volume. In order to test sticky costs theory, we conducted analysis on a sample of Croatian companies that operated in the food and beverage industry during the period from 2003 to 2010. The results of the analysis allowed us to accept the sticky costs hypothesis since the results revealed that material costs and costs of employees (M&E costs) increase 0.85% for every 1% increase in sales and decrease 0.68% per 1% decrease in sales.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
055-0000000-0733 - Modeli računovodstvenog izvještavanja i harmonizacija sa zahtjevima EU (Ramljak, Branka, MZOS ) ( CroRIS)
055-0551147-1105 - Utjecaj pridruživanja RH europskoj uniji na profitabilnost hrvatskih poduzeća (Pavić, Ivan, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Split
Citiraj ovu publikaciju:
Časopis indeksira:
- Scopus
Uključenost u ostale bibliografske baze podataka::
- SCOPUS