Abstract
This chapter provides the framework for the subsequent ones and reveals potential for future research through a comprehensive discussion of the cost stickiness phenomenon. Section 2.1 differentiates between sticky cost behavior and the traditional assumption of symmetric or proportional changes in costs in response to changes in activity. For this purpose, Section 2.1 first presents the main findings from several research studies that provide early indications of an asymmetric reaction of costs to changes in activity. Furthermore, Section 2.1 discusses the seminal study of Anderson et al. [2003], which links cost stickiness to deliberate managerial behavior and laid the groundwork for cost stickiness as a distinct field of research. Section 2.2 discusses and structures the existing research literature on the characteristics of cost stickiness. The discussion of these studies is divided into several subsections, each of which has an individual focus and explores either general, firm-specific, industry-specific, or country-specific characteristics of cost stickiness. Section 2.3 elaborates on studies analyzing the impact of managerial incentives on sticky cost behavior.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
Author information
Authors and Affiliations
Rights and permissions
Copyright information
© 2012 Gabler Verlag | Springer Fachmedien Wiesbaden
About this chapter
Cite this chapter
Baumgarten, D. (2012). The Cost Stickiness Phenomenon. In: The Cost Stickiness Phenomenon. Quantitatives Controlling. Gabler Verlag. https://doi.org/10.1007/978-3-8349-4131-2_2
Download citation
DOI: https://doi.org/10.1007/978-3-8349-4131-2_2
Publisher Name: Gabler Verlag
Print ISBN: 978-3-8349-4130-5
Online ISBN: 978-3-8349-4131-2
eBook Packages: Business and EconomicsBusiness and Management (R0)