Perilaku Sticky Cost Biaya Penjualan, Biaya Administrasi dan Umum Serta Harga Pokok Penjualan Pada Perusahaan Manufaktur

Perilaku Sticky Cost Biaya Penjualan, Biaya Administrasi dan Umum Serta Harga Pokok Penjualan Pada Perusahaan Manufaktur

The objective of this study is to find the indication of sticky cost behavior in Indonesian manufacturing. The cost stickiness can be indicated by asymetric reaction of costs to changes. This study employs Anderson, Banker, Janakiraman (ABJ) model to identify the sticky cost behaviour on selling exp...

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Bibliographic Details
Main Authors: Lea Ratnawati, Yeterina Widi Nugrahanti
Format: Article
Language:English
Published: Universitas Kristen Satya Wacana 2016-06-01
Series:Jurnal Ekonomi dan Bisnis
Subjects:
sticky cost
selling
general and administrative costs
cost of good sold
net sales
Online Access:http://ejournal.uksw.edu/jeb/article/view/314

Internet

http://ejournal.uksw.edu/jeb/article/view/314

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