Comparative analysis of sticky SGA costs and cost of goods sold: Evidence from Tehran Stock Exchange

Zanjirdar, Majid; Madahi, Zahra; Kasbi, Parvaneh Khaleghi

doi:10.5267/j.msl.2014.1.014

Cited by 6 publications

(5 citation statements)

References 12 publications

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“…Orientation or the concept of cost stickiness gives a great help to investors and shareholders. Because in companies with strong stickiness, by reduced selling, costs will change more than the time when selling increases and this will be considered as a weakness of management by the investors and shareholders; while one of the main reasons of cost stickiness is bearing the current costs to avoid more losses in the future and or more profit in the future and it depends on management decisions [36].…”

Section: Costs Stickinessmentioning

confidence: 99%

Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability

Rounaghi¹,

Jarrar

Dana

2021

Futur Bus J

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In today's competitive world, three factors: price, quality and time have critical roles in the success of the companies to achieve success in the competition. For this purpose, the companies have to also adapt themselves to changes in technology and environment. Strategic cost management is the best way to improve the sustainable management models in the manufacturing companies. Strategic cost management has solved many of the problems and shortcomings of traditional accounting system and by accurate determination of costs, their proper allocation to products and elimination of waste, tries to create value for shareholders by using continuous improvement. The objective of this paper was to develop a management model called strategic cost management that reduced costs stickiness and increased corporate sustainability. Using strategic cost management approach can create competitive advantage for the companies, because it provides accurate cost price information so that the users can easily understand the information. The aim of the paper by introducing strategic cost management was to contribute toward accurate pricing, which could result in the increased profitability and competitiveness of the manufacturing companies in a highly competitive global market and at a market‐based price. Also, due to the growing competition among companies in providing high quality products with reasonable prices, a precise system of measurement of the cost of the product is necessary.

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Section: Costs Stickinessmentioning

confidence: 99%

Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability

Rounaghi¹,

Jarrar

Dana

2021

Futur Bus J

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“…According to the findings, sales and general administration charges (SGA), in addition to the costs of items sold, substantially exhibit sticky behaviors. [30]…”

Section: Sticky Cost On Administrative and General Expensesmentioning

confidence: 99%

“…So selling prices are sticky. The data show that sales and general administration charges (SGA) and item costs are sticky [30].…”

mentioning

confidence: 99%

Sticky Cost Behavior of Indonesia Stock Exchange Manufacturing Companies

Magdalena Nany,

Kristyana Dananti,

Priskilla Oktavia

et al. 2023

IJSS

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When activity levels fluctuate, sticky costs tend to increase rather than decrease. The testing of a sticky cost model is used in this study to illustrate the behavior of sticky costs on the selling expenditures, general and administrative costs, and product costs that are incurred by manufacturing firms. This study makes use of secondary data collected from 164 industrial companies that were listed on the Indonesia Stock Exchange between 2018 and 2019. Multiple regression evaluated data. According to this study, selling expenses, administrative and general expenditures, as well as the cost of things sold, are all considered sticky costs. This finding confirms all previous forecasts

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“…The variables considered are often examined individually to understand the operational efficiency of the companies. But, efficient management of SGA and R&D can be intricately tied to the COGS, creating a robust interdependence that demands strategic attention (Wernerfelt 1997;Zanjirdar et al 2014). This dynamic relationship underscores the need for comprehensive cost management strategies that address both SGA expenses and COGS to optimize overall operational efficiency.…”

Section: Introductionmentioning

confidence: 99%

Efficiency in Operations of NASDAQ Listed Technology Companies from 2011 to 2023

Maheshwari,

Naik

2024

JRFM

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The performance of technology companies listed on NASDAQ significantly impacts larger economic trends. Investors need specific information to navigate market volatility and make informed decisions in an increasingly complex marketplace. Furthermore, amidst the ongoing digital revolution, legislators and regulatory agencies must comprehend the operational dynamics of technology companies to develop frameworks that support innovation while maintaining market stability. Our study assesses the impact on the overall operational efficiency of NASDAQ-listed firms from 2011 to 2023, resulting from the interdependence of critical variables such as selling, general, and administrative expenses (SGA), cost of goods and services sold (COGS), and investments in research and development (R&D). Johansen’s cointegration methodology and pairwise Granger causality tests were employed to unveil long-term relationships, equilibrium adjustments, and causal relationships among the considered variables. The results provide critical insights into the strategic management of operational variables by the listed companies. The economic significance of the results obtained underscores the paramount importance of efficiently managing the cost of goods and services sold to achieve superior operating performance among these leading technology firms.

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Comparative analysis of sticky SGA costs and cost of goods sold: Evidence from Tehran Stock Exchange

Cited by 6 publications

References 12 publications

Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability

Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability

Sticky Cost Behavior of Indonesia Stock Exchange Manufacturing Companies

Efficiency in Operations of NASDAQ Listed Technology Companies from 2011 to 2023

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