文章基本信息

标题：Is It Sufficient to Assess Cost Behavior Merely by Volume of Production? Cost behavior research results from Czech Republic
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作者：Petr Novák ; Ondřej Vencálek
期刊名称：Montenegrin Journal of Economics
印刷版ISSN：1800-5845
电子版ISSN：1800-6698
出版年度：2016
卷号：12
期号：3
页码：139-154
DOI：10.14254/1800-5845.2016/12-3/10
出版社：Economic Laboratory for Transition Research Podgorica
摘要：This paper presents results from quantitative research performedas part of a project on cost variability and cost management systems.The main goal was to analyze principal findings that arisethrough seeking to determine levels of cost management, as wellas from comprehending various types of cost behavior affectingmanufacturing enterprises in the Czech Republic. The first partsummarizes contemporary theories on approaches to cost managementthat place emphasis on overhead cost management andgeneral and asymmetric cost behavior. The second section dealswith the procedure and methodology of the research conducted.Moreover, presentation is given of surveyed questions and hypothesesthat form the basis for analysis of particular areas withincost management. The subsequent part presents actual resultsfrom research verified through statistically inspecting dependencerelations. It was found that the share of overheads was still relativelyhigh, although it had decreased in comparison with figuresfrom previous surveys. Furthermore, there was evidence of significantassociation between the size of a company and the attentionpaid to a broadened perception of cost behavior and to monitoringthe same. In addition, it was confirmed that senior executiveswere not aware of issues regarding asymmetric cost behavior orthe influence of factors beyond production capacity. It was proventhat a dependence exists between the prevalent type of productionand complications arising in research, e.g. utilization of theABC method or monitoring semi-fixed and semi-variable costs.These findings are discussed in the final part of the paper
关键词：cost behavior;overheads;asymmetric cost;cost management;sticky cost;cost driver