Sticky costs: le determinanti e le sfide per manager e accademici

Cristiana Cattaneo and Gaia Bassani

MANAGEMENT CONTROL, 2020, vol. 2020/Suppl. 1, issue Suppl. 1, 103-126

Abstract: Sticky costs challenge the traditional approach to cost behavior. Costs are sticky if they decrease less when sales fall than they increase when sales rise by an equiva-lent amount. This occurs because managers deliberately adjust the resources committed to activities changing business volumes. This paper investigates the determinants of stickiness in the time-space contexts. Authors conduct a literature review analyzing 482 articles selected from the data-base Business Source Premier. The final sample of 60 papers is examined follow-ing a multitude of criteria: time of publication, journal, methodological approach, objectives, main results and factors determining sticky costs. Results show sticky costs as a global phenomenon that crosses countries and increases during macro-economic crisis. Costs could be classified as sticky, anti-sticky or super sticky and this asymmetric behavior depends on: national and industry context, firm charac-teristics and managers who take decisions about the level of costs.

Date: 2020
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