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The Impact of Asymmetric Cost Behavior and Its Reflection on Decision Quality

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  • Khudhur Abbas Jabbar Aefri

Abstract

The aim of this study is to investigate the presence of asymmetric costing behavior (anti-sticky costing) in the Iraqi General Cement Company and examine its impact on strategic quality decisions. Data for the period from 2007 to 2021 were collected from the company and analyzed using a descriptive analysis method. The findings indicated a statistically significant link between associated costs and several financial performance metrics, such as return on assets (ROA), return on equity (ROE), and Tobin’s Q. However, no statistical evidence was identified to establish a relationship between debt coverage ratios and other examined variables. Among the recommendations of the study is that they suggest increasing operational efficiency to improve the profitability of the company also advise to pay close attention to the associated costs and continuing to work on reducing cost overruns and to take advantage of improved profitability. Furthermore, it is recommended to periodically perform the impact of investment decisions on the company’s finances to enhance overall performance.

Suggested Citation

  • Khudhur Abbas Jabbar Aefri, 2025. "The Impact of Asymmetric Cost Behavior and Its Reflection on Decision Quality," European Journal of Business and Management Research, European Open Science, vol. 10(1), pages 82-91, January.
    • Handle: RePEc:epw:ejbmr0:v:10:y:2025:i:1:id:52530
    DOI: 10.24018/ejbmr.2025.10.1.2530
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