Costos pegajosos (sticky costs) en empresas españolas: un estudio empírico

Werbin Eliana (), Marín Vinuesa Luz María () and Porporato Marcela ()
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Werbin Eliana: Universidad Nacional de Córdoba
Marín Vinuesa Luz María: Universidad de la Rioja
Porporato Marcela: York University

Contaduría y Administración, 2012, vol. 57, issue 2, 185-200

Abstract: To understand how and why the level cost changes is essential to efficiently manage an organization. Traditional cost accounting classifies them into fixed and variable, whether they change or not with changes in the activity level. Nevertheless, recent empirical research shows evidence of sticky costs because their response is stronger when the activity level increases that when such level falls. This paper shows that sticky costs are present in Spanish companies for the period 2005-2007 and that their magnitude is comparable with previous studies. This same type of study can be replicated in other international contexts provided that there are complete and publicly available databases, which means an interesting line of research.

Keywords: costos pegajosos; contabilidad de costos; contabilidad administrativa; empresas españolas (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:57:y:2012:i:2:p:185-200

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