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...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2015-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4054_4cee851acb6f164c921c8f4bebad9f32.pdf |
| _version_ | 1797378308306894848 |
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| author | Yahya Kamyabi Esmail Tavakolnia |
| author_facet | Yahya Kamyabi Esmail Tavakolnia |
| author_sort | Yahya Kamyabi |
| collection | DOAJ |
| description | 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 conceptual changes in CVP model, which refers to conceptual and empirical limitations of this model. Therefore, this study uses the data of 140 companies listed in Tehran’s Stock Exchange over the 1385 to 1392 period to present the asymmetric model of CVP analysis, and enters cost stickiness into the equation. The results of the study showed that the standard model of CVP requires adjustment of cost stickiness, in case of using Anderson et al. (2003) model, and total amounts of revenues and costs, due to the lack of their efficacy of earnings management measures relating to the changes of classification. In other words, given the realized sales level, the profit is less if the sales level has increased compared to the prior period, than when the sales level has decreased compared to the prior period. |
| first_indexed | 2024-03-08T20:05:57Z |
| format | Article |
| id | doaj.art-4df57adfc9954c8e9ce7f6925aff6c1c |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:57Z |
| publishDate | 2015-12-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-4df57adfc9954c8e9ce7f6925aff6c1c2023-12-23T10:36:14ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192015-12-01124814516410.22054/qjma.2016.40544054Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) ModelYahya Kamyabi0Esmail Tavakolnia1استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایراندانشجوی دکتری حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایرانAbstractRelations 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 conceptual changes in CVP model, which refers to conceptual and empirical limitations of this model. Therefore, this study uses the data of 140 companies listed in Tehran’s Stock Exchange over the 1385 to 1392 period to present the asymmetric model of CVP analysis, and enters cost stickiness into the equation. The results of the study showed that the standard model of CVP requires adjustment of cost stickiness, in case of using Anderson et al. (2003) model, and total amounts of revenues and costs, due to the lack of their efficacy of earnings management measures relating to the changes of classification. In other words, given the realized sales level, the profit is less if the sales level has increased compared to the prior period, than when the sales level has decreased compared to the prior period.https://qjma.atu.ac.ir/article_4054_4cee851acb6f164c921c8f4bebad9f32.pdfmanagement accountingcost stickinessstandard cvp modelasymmetric cvp modeltehran stock exchange |
| spellingShingle | Yahya Kamyabi Esmail Tavakolnia Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model مطالعات تجربی حسابداری مالی management accounting cost stickiness standard cvp model asymmetric cvp model tehran stock exchange |
| title | Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model |
| title_full | Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model |
| title_fullStr | Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model |
| title_full_unstemmed | Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model |
| title_short | Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model |
| title_sort | cost stickiness and asymmetry in cost volume profit cvp model |
| topic | management accounting cost stickiness standard cvp model asymmetric cvp model tehran stock exchange |
| url | https://qjma.atu.ac.ir/article_4054_4cee851acb6f164c921c8f4bebad9f32.pdf |
| work_keys_str_mv | AT yahyakamyabi coststickinessandasymmetryincostvolumeprofitcvpmodel AT esmailtavakolnia coststickinessandasymmetryincostvolumeprofitcvpmodel |