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

Werbin, Eliana; Vinuesa, Luz María Marín; Porporato, Marcela

doi:10.22201/fca.24488410e.2012.190

Cited by 9 publications

(18 citation statements)

References 11 publications

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“…The research of Werbin, Vinuesa and Porporato (2012) aimed to verify whether Spanish companies had the same level of costs with sticky behavior as has been observed in other location in previous studies. To empirically assess the existence of sticky costs in Spain, data from furniture manufacturing sectors, hotels and restaurants were analyzed.…”

Section: Previous Researches Regarding Sticky Costsmentioning

confidence: 87%

“…However, studies have shown that the behavior of variable costs, although dependent on the volume produced, is not as symmetrical as shown in traditional literature, as noted in Anderson, Banker and Janakiraman (2003), Medeiros, Costa e Silva (2005), Werbin, Vinuesa and Porporato (2012) and Richartz, Borgert and Lunkes (2014). Thus, their behavior does not change so immediately when a cut in production occurs.…”

Section: Introductionmentioning

confidence: 88%

“…Despite already being a phenomenon previously studied, was from the Anderson, Banker and Janakiraman (2003) research that sticky costs sparked a renewed interest in the academic community (WERBIN; VINUESA; PORPORATO, 2012). The results of Anderson, Banker and Janakiraman (2003) research were relevant to a better definition of sticky costs and its importance to the management focused on costs.…”

Section: Theoretical Aspects Of Sticky Costsmentioning

confidence: 99%

“…What was found in several studies is that sticky costs have a different behavior between different branches companies as between same industry companies ,both operating in different countries as much in more developed economies as in more unstable economies of emerging countries (WERBIN; VINUESA; PORPORATO, 2012).…”

Section: Theoretical Aspects Of Sticky Costsmentioning

confidence: 99%

“…For Werbin, Vinuesa and Porporato (2012) the existence of sticky costs is related to opposing forces in relation to the adjustment of resources, due to decreased activity level managers decide not to follow up with a cost reduction in proportional terms. The same authors suggest that sticky costs occur because there is a decision to keep idle resources in the period from the reduction in the volume of activity to the setting date.…”

Section: Theoretical Aspects Of Sticky Costsmentioning

confidence: 99%

See 4 more Smart Citations

Sticky costs: An Empirical Study in Brazilian and the North American Companies of the Energy Sector

Santos¹,

Catapan²,

Oliveira³

et al. 2017

REB

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This study aims to determine the presence of stick costs (sticky costs) in Brazilian and US power companies. To this end, we collected data revenues, sold merchandise cost and taxes of 33 Brazilian power companies that are listed on the BM & FBOVESPA and 25 American companies of the same sector that trade their shares on the NASDAQ and the NYSE during the years 2004 to 2013. The research findings showed that the sticky costs can be verified in the Brazilian context, since for every percentage increase of 1% of revenue the variable costs increased 1.32%, while for 1% decrease in revenues, expenses 0.78% decrease variables. Since, in the American context, there has been the presence of sticky costs, given the linearity of the increase and decrease of the variable costs due to increased or decreased revenue. These results show the differences in the management of Brazilian and North American power companies.

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Section: Previous Researches Regarding Sticky Costsmentioning

confidence: 87%

Section: Introductionmentioning

confidence: 88%

Section: Theoretical Aspects Of Sticky Costsmentioning

confidence: 99%

Section: Theoretical Aspects Of Sticky Costsmentioning

confidence: 99%

Section: Theoretical Aspects Of Sticky Costsmentioning

confidence: 99%

See 3 more Smart Citations

Sticky costs: An Empirical Study in Brazilian and the North American Companies of the Energy Sector

Santos¹,

Catapan²,

Oliveira³

et al. 2017

REB

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O comportamento dos custos das empresas brasileiras listadas na BM&FBOVESPA entre 1994 e 2011 com ênfase nos sticky costs

Richartz

Borgert

2014

Contaduría y Administración

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By an accurate survey, this study aims to analyze how costs behave brazilian companies listed on the BM&FBOVESPA between years of 1994 and 2011. In order to do this, diverse economic and financial information available in the form of reports was gathered, but which has not yet gone through any statistical analysis, for a longitudinal analysis that includes a period of 18 years. The results are presented in two axes, in which the first one indicates costs behavioral tendencies and the second one analyzes their symmetry. The results showed that the Cost of Goods Sold (CPV, for Portuguese) presents a strong declining trend; Expenses Sales are directly related to the area (essential goods or monopoly, for example); Administrative Expenses have a slight declining trend. In relation to sticky costs, when performing an overview with the companies studied, the theory proposed by Anderson, Banker and Janakiraman (2003) is partially applied, since, for varying levels of revenue up to 10% the asymmetry is confirmed.

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¿Influye el tipo de empresa en los costes pegajosos? Una valoración en las empresas agrarias españolas

Mirón-Sanguino¹,

Cebada²,

Díaz‐Caro³

2022

ITEA

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Tradicionalmente el análisis de los costes empresariales consideraba que la variación en los costes ante cambios en el volumen de actividad era proporcional a dicha variación. Sin embargo, estudios recientes ponen de manifiesto que este supuesto no se cumple, dando lugar al denominado efecto de costes pegajosos, el cual se define como la situación en la que los costes no varían en la misma proporción cuando disminuye el volumen de actividad, sino que lo hacen en una menor proporción. El objetivo de este trabajo es analizar el comportamiento de los costes en la empresa agraria española y estudiar si la forma jurídica de la empresa puede afectar a la existencia de costes pegajosos. Para ello, se ha realizado un análisis empírico a partir de una muestra de 3.859 empresas, para un periodo de tiempo que abarca desde 2006 hasta 2019. Los resultados obtenidos sugieren que las sociedades cooperativas y las sociedades anónimas tienen una mayor tendencia a generar comportamiento de costes pegajosos en comparación con las sociedades limitadas.Palabras claves: Tipo de empresa, asimetría en coste, comportamiento en costes, costes pegajosos.

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

Cited by 9 publications

References 11 publications

Sticky costs: An Empirical Study in Brazilian and the North American Companies of the Energy Sector

Sticky costs: An Empirical Study in Brazilian and the North American Companies of the Energy Sector

O comportamento dos custos das empresas brasileiras listadas na BM&FBOVESPA entre 1994 e 2011 com ênfase nos sticky costs

¿Influye el tipo de empresa en los costes pegajosos? Una valoración en las empresas agrarias españolas

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