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Are Selling, General, and Administrative Costs “Sticky”?

✍ Scribed by Mark C. Anderson; Rajiv D. Banker; Surya N. Janakiraman

Book ID
111667654
Publisher
John Wiley and Sons
Year
2003
Tongue
English
Weight
121 KB
Volume
41
Category
Article
ISSN
0021-8456

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Are Selling, General, and Administrative
Are Selling, General, and Administrative Costs “Sticky”?
✍ Mark C. Anderson; Rajiv D. Banker; Surya N. Janakiraman 📂 Article 📅 2003 🏛 John Wiley and Sons 🌐 English ⚖ 121 KB

A fundamental assumption in cost accounting is that the relation between costs and volume is symmetric for volume increases and decreases. In this study, we investigate whether costs are “sticky”—that is, whether costs increase more when activity rises than they decrease when activity falls by an eq