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Analysis of sticky costs: Croatian Evidence

机译：粘性成本分析：克罗地亚证据

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摘要

Understanding cost behavior is one of the essential assumptions of successful managing of any company. However, traditional model of costs behavior doesn't take into account the way in which managerial intervention affects the resource-adjustment process. Therefore, in this study we test cost stickiness hypothesis according to which managers deliberately adjust the recourses in response to the changes in the volume. Direct implication of managerial deliberation is that costs increase more when volume rise than they decrease when volume is reduced by an equivalent amount i.e. costs are sticky. The investigation is conducted on the Croatian companies that operated in the food and beverage industry during the period from 1999 to 2009. The results of the analysis revealed that operating costs increase 0.61% for every 1% increase in revenue and decrease 0.52% per 1% decrease in revenue. However, the latter relationship was not statistically significant.
机译：了解成本行为是成功管理任何公司的基本假设之一。但是，传统的成本行为模型没有考虑管理干预影响资源调整过程的方式。因此，在本研究中，我们测试了成本粘性假设，根据该假设，管理者根据数量的变化故意调整了资源。管理商议的直接含义是，当数量增加时，成本的增加要多于当数量减少等量时成本的减少，即成本是固定的。调查是针对1999年至2009年期间在食品和饮料行业经营的克罗地亚公司进行的。分析结果表明，营业成本每增加1％，营业成本就会增加0.61％，而每增加1％，营业成本将减少0.52％收入下降。但是，后一种关系在统计上并不显着。

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