, we are agnostic on the theory of sticky costs. Rather, we focus on empirical tests of cost stickiness. We show that past …-run asymmetric cost response to activity changes (i.e., sticky costs) as resulting from short-run managerial choices. In this paper … decisions on cost structure, which determine the magnitude of costs controllable in the short-term, induce non-stationarity in …

volume profit can be used to perform calculations regarding the sales volume needed to cover the costs incurred in producing …, volume, profit in the profit planning process. Lack of knowledge of the company in preparing budgets often causes companies … profit analysis. This calculation shows that through CVP the company can reach its breakeven point (BEP) …

-in-place are reduced. We find that changes in SG&A costs separate between the two cost drivers, and that the explanatory power of … of the single-driver cost behavior model. Similar insights are obtained when we replace SG&A costs with employee … headcount or employee costs as the cost measure of interest. In all cases, we find that the cost inertia term is significantly …

the Ordinary Least Square (OLS) method. The study revealed that three major categories of manufacturing costs affect the … overall productivity of manufacturing companies; viz, raw materials, labour and overhead costs. This study established that … the ability or inability of manufacturing companies to properly control and minimize these costs has a direct bearing on …

The objective of the article is to define rules for establishing a high quality costing system to measure the costs of …, along with the nature of costs and the behavior of cost elements in major enterprises. One expectation is that different … principles of cost allocation will have to be applied to different types of costs, based on their relation to the output of a …

considered and used while valuing inventories and determining the cost of goods sold. That is, only variable manufacturing costs … costing technique in which all manufacturing costs, variable and fixed are considered as cost of production and are used in … determining the cost of goods manufactured and inventories. All manufacturing costs are fully absorbed in to finished goods …

profitability. In this study, we examine the impact of capital requirements on the cost of financial intermediation and bank … profitability using a panel dataset of 32 Bangladeshi banks over the period from 2000 to 2015. By employing a dynamic panel … of financial intermediation and increase bank profitability. The results hold when we use equity to total assets ratio as …