عدم تقارن در رفتار هزینه ها- چسبندگی هزینه ها; شواهد، علل و تاثیرات

نوع مقاله: علمی ترویجی

نویسندگان

1 دانشجوی دکترای حسابداری دانشگاه شهید چمران اهواز،

2 عضو هیات علمی دانشگاه پیام نور ایلام،

چکیده

در سال‌های اخیر این فرضیه مطرح شده است که میزان افزایش در هزینه‌ها هنگام افزایش در سطح فعالیت بیشتر از میزان کاهش در هزینه‌ها به ازای همان میزان کاهش در سطح فعالیت است، که اصطلاحاً به آن چسبندگی هزینه گفته می‌شود. با گذشت بیش از یک دهه از مطرح شدن پدیده چسبندگی هزینه توسط اندرسون وهمکاران، به نظرمی رسد این مبحث از جنبه‌های مختلف و زوایای پنهان می‌تواند مورد تجزیه و تحلیل قرار گیرد. بنابراین، در این راستا در تحقیق حاضر ضمن بررسی تئوری‌های مرتبط با چسبندگی هزینه، ویژگی‌های آن (شامل ویژگی‌های عمومی و اختصاصی) با استفاده از تحقیقات پیشین و به صورت کتابخانه‌ای مورد بررسی قرار گرفت. همچنین، ارتباط چسبندگی هزینه و بعضی از مفاهیم حسابداری مالی شامل ساختار هزینه، عدم اطمینان تقاضا، انگیزه‌های مدیریتی، راهبری شرکتی و مسئولیت اجتماعی شرکت مورد بررسی قرارگرفته است. در انتهای تحقیق نیز، بعضی از انتقادات وارده بر مفهوم چسبندگی هزینه‌ها ارائه شده است. نتایج نشان داد که تلاش پژوهشگران تا به امروز عمدتا براساس یافته‌های تجربی بوده و سابقه تئوریک قوی برای شناسایی علل ناشی از چسبندگی هزینه‌ها وجود ندارد. بنابراین، تحقیق‌های آتی باید به شکاف بین مفروضات نظری و یافته‏های تجربی پرداخته و پیامدهای معنی داری از مفهوم چسبندگی هزینه را برای کمک به فرایند تصمیم‌گیری فرآهم کنند. 

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects

نویسندگان [English]

  • Javad Nick Kar 1
  • GodratoAllah Heydarinezhad 2
1 Ph.D. student of Shahid Chamran University of Ahvaz
2 Faculty Member of Payame Noor University of Ilam
چکیده [English]

In recent years it has been hypothesized, that the amount increase in cost is not as equal as reduction in costs when observe reduction in activity level, which is commonly called the Cost Stickiness. After more than a decade introduction of costs stickiness phenomenon by Anderson et al, it seems that this topic can be analyzed from different aspects and hidden aspects. Therefore, in this regard, in the present study, the theories associated with the stickiness cost, features (including general and specific characteristics) using previous research and a library were reviewed and examined. Also, the relationship between Stickiness cost and some of financial accounting concepts included cost structure, demand uncertainty, incentive management, corporate governance and corporate social responsibility is discussed. At the end, some of the criticism in relation to concept of stickiness costs is provided. The results showed that attempts by researchers up to now have been mainly based on empirical evidence and there isn't strong theoretical background to identify the causes of stickiness costs. Therefore, future research should fill the gap between theoretical assumptions and empirical findings and provide significant implications of the cost stickiness concept to help decision-making process

کلیدواژه‌ها [English]

  • Stickiness costs
  • Asymmetric cost behavior
  • Theories associated with Stickiness cost
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