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Comportamiento asimétrico de los costos en el sector de la construcción del Ecuador

Author

Listed:
  • Cordova León, José Fernando

    (Universidad del Azuay)

  • Duque Espinoza, Gabriela Monserrath

    (Universidad del Azuay)

  • Argüello, Carolina Denisse Álvarez

    (Universidad del Azuay)

Abstract

El sector de la construcción en el Ecuador genera gran interés por su aporte al desarrollo económico y territorial del país. Las metodologías y herramientas de análisis para este sector de actividad económica resultan insuficientes, por tanto, es necesario evaluar nuevos mecanismos para una gestión y control efectivo por parte de los gerentes inmobiliarios. El presente trabajo tiene por objeto analizar el comportamiento de los costos en el sector de la construcción, con la finalidad de evaluar el nivel de asimetría de los costos y gastos en relación al cambio en el nivel de ventas. Los datos fueron analizados mediante estadística descriptiva y modelos de regresión, considerando una muestra de 381 firmas durante cuatro anos consecutivos. El estudio confirma la teoría de Anderson et al. (2003) la cual sostiene que los costos aumentan en mayor proporción cuando las ventas aumentan, y disminuyen en menor proporción cuando las ventas decrecen, concepto que orientó el análisis de la presente investigación.

Suggested Citation

  • Cordova León, José Fernando & Duque Espinoza, Gabriela Monserrath & Argüello, Carolina Denisse Álvarez, 2018. "Comportamiento asimétrico de los costos en el sector de la construcción del Ecuador," Revista Tendencias, Universidad de Narino, vol. 19(2), pages 74-91, July.
    • Handle: RePEc:col:000520:018734
    DOI: 10.22267/rtend.181902.98
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    References listed on IDEAS

    as
    1. Anderson, Mark & Asdemir, Ozer & Tripathy, Arindam, 2013. "Use of precedent and antecedent information in strategic cost management," Journal of Business Research, Elsevier, vol. 66(5), pages 643-650.
    2. Otavio Ribeiro De Medeiros & Patricia de Souza Costa, 2004. "Cost Stickiness in Brazilian Firms," Finance 0412021, University Library of Munich, Germany.
    3. Marcela Porporato & Eliana Werbin, 2012. "Evidence of sticky costs in banks of Argentina, Brazil and Canada," International Journal of Financial Services Management, Inderscience Enterprises Ltd, vol. 5(4), pages 303-320.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Asimetría de costos; costos pegadizos; costos de operación;
    All these keywords.

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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