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A Comprehensive Analysis of Asymmetric Cost Behaviour and its inter-industry differences
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원가행태의 비대칭성과 산업별 특성 차이에 대한 종합적 분석

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Type
Academic journal
Author
Ho-Eun Mun (중앙대학교) Cheol-kyu Hong (중앙대학교)
Journal
Management Accounting Association of Korea KOREAN JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Vol.10 No.1 KCI Accredited Journals
Published
2010.6
Pages
1 - 38 (38page)

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A Comprehensive Analysis of Asymmetric Cost Behaviour and its inter-industry differences
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Abstract· Keywords

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This study analyses cost behaviour with regard to asymmetric behaviour and inter-industry differences for total costs, CGS, SG&A, and discretionary costs to Korean firms over the 1990-2007 period. Building upon the existing studies, it endeavours to provide a more detailed and comprehensive analysis in terms of data period, cost items, independent variables, levels of change in activity volume, and inter-industry analysis. Further, it attempts to compare and contrast existing studies on cost stickiness. Key findings of the study are as follows. Firstly, generally different industries show different cost stickiness except for total costs. Secondly, all industries of interest tend to show stickiness for most cost categories when change in sales revenue is greater than ±50%, but the tendency is not apparent in the cases of below 50%. Thirdly, for most industries, inventory intensity, noncurrent asset intensity, debt ratio, and consecutive decrease in sales revenue generally affect stickiness for total costs, CGS, and SG&A, but it seems that discretionary cost and its constituents are largely unaffected by these factors.
#비대칭적 원가행태 #원가의 하방경직성 #원가의 비례성 #판매비와관리비 #재량적원가 #Asymmetric Cost Behaviour #downward stickiness #cost proportionality #SG& #A #discretionary costs

Contents

Ⅰ. 서론
Ⅱ. 이론적 배경 및 가설 설정
Ⅲ. 연구의 설계
Ⅳ. 연구결과
Ⅴ. 결론
참고문헌
〈부록〉
Abstract

References (4)

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안태식, 이석영, 정형록. 한국제조기업의 비대칭적 원가행태. 경영학연구. 2004 dbpia 이현주, 홍영은, 박종국. 비대칭적 원가행태의 원가특성별 차이. 한국경영학회 융합학술대회. 2007 dbpia 정문종, 이성욱. 설비용량 조정과 원가하방경직성의 관계. 관리회계연구. 2009 dbpia 주태순, 지성권, 오상희. 원가행태를 이용한 이익예측모형의 타당성 분석. 관리회계연구. 2007 dbpia

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