Perception of cost behaviour in industrial firms with emphasis on logistics and its costs

Новак, Петр; Hrušecká, Denisa; Macurová, Lucie

doi:10.5937/fmet1804658n

Cited by 4 publications

(6 citation statements)

References 23 publications

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“…Previous researches testify to minimal awareness of asymmetric cost behavior (e.g. Novák et al, 2018).…”

Section: Discussionmentioning

confidence: 99%

“…Some forms of costs may be classified as variable or fixed costs with huge difficulties, as they behave differently in different situations, such as logistics costs, which is of special interest for cost management (see e.g. Novák et al, 2018). Adjustment costs may vary with institutional and contractual arrangements (Banker & Byzalov, 2014).…”

Section: Deliberate Decision Making As Cause Of Cost Stickinessmentioning

confidence: 99%

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Are Costs Sticky? Evidence From Serbia

Jugović

2021

FU Econ Org

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This paper is focused on the theory of sticky costs, created out of researches which pointed to the fact that costs do not act symmetrically in the case of equivalent increase and decrease of the activity volume, as it is implied by the traditional cost theory. Deliberate business decisions, the ones made in order to increase company’s value, as well as opportunistic decisions aimed at the realization of managers' personal goals are found as some of essential causes of cost stickiness. In order to examine the phenomenon of stickiness in the cost behavior of companies that operate in Serbia, we conducted a research on a sample of 917 medium and large companies from manufacturing sector for the period 2007 – 2016. The analysis of panel data pointed to the presence of stickiness in the behavior of operating costs - it showed that they grow by 0.847% as revenues grow by 1%, and they fall by 0.718 % due to 1% drop in revenues. We also found a lagged adjustment to operating costs for changes in operating revenues and partial reversal of stickiness in the period after a revenue decrease.

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“…Previous researches testify to minimal awareness of asymmetric cost behavior (e.g. Novák et al, 2018).…”

Section: Discussionmentioning

confidence: 99%

Section: Deliberate Decision Making As Cause Of Cost Stickinessmentioning

confidence: 99%

Are Costs Sticky? Evidence From Serbia

Jugović

2021

FU Econ Org

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“…Cost behavior (cost behavior) is the way costs change that occurs due to changes in activity output [31]. In the traditional model, the cost behavior of identifying costs can be divided into components of fixed costs and proportionally modified variable costs [7]. However, there are alternative perspectives on the long-run and short-run nature of cost behavior [11].…”

Section: Cost Behaviormentioning

confidence: 99%

“…Managers not only consider current activities, but also consider the level of resources in the past [6]. Understanding enterprise costs is one of the most important tasks of effective cost management and represents a key area of enterprise performance [7].…”

Section: Introductionmentioning

confidence: 99%

Literature Study: Cost Behavior Analysis

Usmayanti

2022

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Currently there are many types of companies/businesses in Indonesia. Business people / business people are very interested in understanding the price structure. This study aims to explain the basic concepts in the evolution of conceivable cost behavior from theoretical and practical cost behavior. The writing of this article provides a complete picture of the concept of cost behavior studied based on the results of previous research. This research is a literature study with a descriptive research nature, using various written sources such as articles, books and documents relevant to this research. This literature review focuses on behavior-based cost sharing, which plays an important role in determining production costs for a business, including a company.Keywords: Behavioral Costs, Fixed Costs, Variable Costs, Semi-Variable Costs

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“…SSRS has API interfaces that help developers to make integration or to expand possibilities of data processing and reports in user applications. The Reporting Services tools are completely integrated with the SQL Server tools and components [29][30][31]. This architecture was a basis for creation of the program module that allows output data on all possible measurements of an OLAP-cube for the intelligent analysis.…”

Section: Figure 4 Types Of Dealer Service Centresmentioning

confidence: 99%

The role of reverse logistics in the transition to a circular economy: Case study of automotive spare parts logistics

Makarova¹,

Shubenkova²,

Buyvol³

et al. 2021

FME Transactions

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The article describes the ways of industrial development in the era of transition from a linear model of the economy to a circular model, as well as new trends in the development of logistics. It shows the interconnection of processes in production systems, logistics and services, their role in ensuring sustainable green growth. It is shown that by closing the loop of product lifecycles, reverse logistics plays an important role to transitioning to a circular economy. The article presents an example of planning the supply of spare parts when organizing services in foreign markets. Planning is based on multidimensional analysis of failure and modeling data. For this purpose, an information system was developed. The found failure probabilities of units and parts were used to build a model of the reverse logistic chain, within which the parameters of the formation of a reverse flow, differentiated for various operating conditions and vehicle subsystems, were introduced for the first time.

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Perception of cost behaviour in industrial firms with emphasis on logistics and its costs

Cited by 4 publications

References 23 publications

Are Costs Sticky? Evidence From Serbia

Are Costs Sticky? Evidence From Serbia

Literature Study: Cost Behavior Analysis

The role of reverse logistics in the transition to a circular economy: Case study of automotive spare parts logistics

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