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Is It Sufficient to Assess Cost Behavior Merely by Volume of Production? Cost behavior research results from Czech Republic

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  • Petr Novak
  • Ondrej Vencalek

Abstract

This paper presents results from quantitative research performed as part of a project on cost variability and cost management systems. The main goal was to analyze principal findings that arise through seeking to determine levels of cost management, as well as from comprehending various types of cost behavior affecting manufacturing enterprises in the Czech Republic.

Suggested Citation

  • Petr Novak & Ondrej Vencalek, 2016. "Is It Sufficient to Assess Cost Behavior Merely by Volume of Production? Cost behavior research results from Czech Republic," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 12(3), pages 139-154.
    • Handle: RePEc:mje:mjejnl:v:12:y:2016:i:3:p:139-154
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    References listed on IDEAS

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    1. Mark C. Anderson & Rajiv D. Banker & Surya N. Janakiraman, 2003. "Are Selling, General, and Administrative Costs “Sticky”?," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 47-63, March.
    2. Nicola Dalla Via & Paolo Perego & Steven Cahan, 2014. "Sticky cost behaviour: evidence from small and medium sized companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(3), pages 753-778, September.
    3. Alexander Brüggen & Jens Zehnder, 2014. "SG&A cost stickiness and equity-based executive compensation: does empire building matter?," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 169-192, December.
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