Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model

AbstractRelations in the analysis of CVP, implies a linear relationship between sales, costs and profit. However, recent studies have documented a significant non-linear behavior of costs and profit, and cost stickiness is one of the most important behavior. Cost stickiness requires considerable con...

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Bibliographic Details
Main Authors: Yahya Kamyabi, Esmail Tavakolnia
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2015-12-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_4054_4cee851acb6f164c921c8f4bebad9f32.pdf