Strategic positioning and asymmetric cost behavior

IF 2.3 Q2 BUSINESS, FINANCE

Asian Review of Accounting Pub Date : 2024-08-08 DOI:10.1108/ara-12-2023-0347

R. Banker, Renee Flasher, Daqun Zhang

引用次数: 0

Abstract

PurposeThis paper explores if the firm’s strategic orientation can be associated with differences in cost behavior activity.Design/methodology/approachUsing Compustat data from 1979 to 2012, the archival study examines if there are differences between differentiation and cost leadership strategies on the firm’s cost stickiness.FindingsThe main finding provides evidence that firms pursuing a differentiation strategy exhibit greater cost stickiness, on average, as compared to firms pursuing a cost leadership strategy. This relationship is moderated by the optimistic or pessimistic expectations of managers for future sales.Originality/valueThis paper contributes to the literature on cost management by explaining how strategic positioning affects firms’ cost behavior using the framework of asymmetric cost behavior. The study encompasses both product and period costs and documents the impact on earnings.

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战略定位和不对称成本行为

目的本文探讨了企业的战略定位是否与成本行为活动的差异有关。设计/方法/途径本档案研究使用 Compustat 从 1979 年到 2012 年的数据，探讨了差异化战略和成本领先战略对企业成本粘性的影响是否存在差异。研究结果主要研究结果证明，与实施成本领先战略的企业相比，实施差异化战略的企业平均表现出更强的成本粘性。这一关系受管理者对未来销售的乐观或悲观预期的调节。本文通过使用非对称成本行为框架解释战略定位如何影响企业的成本行为，为成本管理方面的文献做出了贡献。研究涵盖了产品成本和期间成本，并记录了其对收益的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Asian Review of Accounting BUSINESS, FINANCE-

CiteScore

3.20

自引率

25.00%

发文量

期刊介绍： Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.