Construct · 1 fields · 1 citations

cost stickiness: a standalone construct

One name. One construct. A landmark on the map.

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Managerial accounting

the tendency of costs to rise more when activity increases than they fall when activity decreases by the same amount.

In managerial accounting, cost stickiness refers to the tendency of costs to rise more when activity increases than they fall when activity decreases by the same amount. This meaning comes from Anderson (2003) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

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Nearby constructs

cost4 fields · 4 citationsjingle · one word, four constructs fall2 fields · 3 citationsjingle · one word, two constructs stickiness4 fields · 7 citationsjingle · one word, four constructs

References

Anderson, M. C., Banker, R. D., & Janakiraman, S. N. (2003). Are Selling, General, and Administrative Costs “Sticky”? Journal of Accounting Research, 41(1), 47-63. https://doi.org/10.1111/1475-679x.00095

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