2017 Fiscal Year Final Research Report
A research on cost behavior patterns and factors affecting them
| Project/Area Number |
26380637
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kindai University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | コスト変動 / 公表財務データ / 実証研究 / 日本企業 / 経営者業績予想 / コストの下方硬直性 |
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| Outline of Final Research Achievements |
This study examines the patterns of cost behavior and factors that affect them. I found that costs are "sticky" on average which means that costs decrease to a lesser extent for sales decreases than they increase for equivalent sales increases. The factors that affect cost stickiness I found are 1) managerial expectations of future sales, 2)importance of intangible assets, and 3) target setting and performance evaluation systems in an organization. This study also revealed that analysts do not capture cost behavior in that they do not take cost stickiness into consideration when they forecasts earnings, suggesting that they should be informed based on the cost behavior research.
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| Free Research Field |
会計学
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