Sticky Cost pada Biaya Penjualan Perusahaan Family Business Sektor Manufaktur

Juniasti Bura Padang, I. Kristianti
{"title":"Sticky Cost pada Biaya Penjualan Perusahaan Family Business Sektor Manufaktur","authors":"Juniasti Bura Padang, I. Kristianti","doi":"10.26905/afr.v5i2.8015","DOIUrl":null,"url":null,"abstract":"This study aims to see and provide empirical evidence whether there are rigid costs in the sales costs of family business manufacturing companies. Rigid costs arise when there is an imbalance between selling costs and changes in net sales. This study uses a model from Anderson, Banker, Janakiraman (ABC). The sample used in this study was 263 samples of manufacturing companies, especially family businesses from 2016 to 2020. The data used is panel data. The data analysis technique used multiple linear regression. The results of this study indicate that there is a sticky cost on the sales costs of family business manufacturing companies. The findings of this study indicate that changes in activity levels with changes in costs are not always the same.DOI: https://doi.org/10.26905/afr.v5i2.8015 ","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"798 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"AFRE Accounting and Financial Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26905/afr.v5i2.8015","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

This study aims to see and provide empirical evidence whether there are rigid costs in the sales costs of family business manufacturing companies. Rigid costs arise when there is an imbalance between selling costs and changes in net sales. This study uses a model from Anderson, Banker, Janakiraman (ABC). The sample used in this study was 263 samples of manufacturing companies, especially family businesses from 2016 to 2020. The data used is panel data. The data analysis technique used multiple linear regression. The results of this study indicate that there is a sticky cost on the sales costs of family business manufacturing companies. The findings of this study indicate that changes in activity levels with changes in costs are not always the same.DOI: https://doi.org/10.26905/afr.v5i2.8015 
这家家族企业在制造业部门的销售成本非常昂贵
本研究旨在考察家族企业制造型企业的销售成本是否存在刚性成本,并提供实证证据。当销售成本和净销售额的变化不平衡时,刚性成本就产生了。本研究采用了Anderson, Banker, Janakiraman (ABC)的模型。本研究使用的样本为263家制造业企业,特别是家族企业,时间跨度为2016 - 2020年。使用的数据是面板数据。数据分析技术采用多元线性回归。研究结果表明,家族企业制造型企业的销售成本存在粘性成本。这项研究的结果表明,活动水平的变化与成本的变化并不总是相同的。DOI: https://doi.org/10.26905/afr.v5i2.8015
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
11
审稿时长
24 weeks
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信