STICKINESS KOS PRODUKSI DAN NON-PRODUKSI (STUDI PADA PERUSAHAAN PLASTIK DAN KACA YANG TERDAFTAR DI BEJ)

Windyastuti , Windyastuti STICKINESS KOS PRODUKSI DAN NON-PRODUKSI (STUDI PADA PERUSAHAAN PLASTIK DAN KACA YANG TERDAFTAR DI BEJ). JURNAL MANAJEMEN, AKUNTANSI DAN EKONOMI PEMBANGUNAN. ISSN 1410-2293

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    Abstract

    The basic assumption in traditional cost accounting is that the relation between cost and volume is symmetric for volume increases and decreases. In this research we investigate whether cost is “sticky”. The cost is sticky if the increasing of volume activity result in increasing cost, but the decreasing volume activity does not result in decreasing cost. By utilizing panel data of plastic and glasses industry for the period 2003-2009, we test whether production and non-production cost are sticky. The results show that production cost is not sticky, but non-production cost is sticky.Keywords: sticky cost, production, non-production

    Item Type: Article
    Subjects: 300 Ilmu Sosial
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Sugiyanta Gianto
    Date Deposited: 23 Feb 2012 10:37
    Last Modified: 09 May 2012 10:51
    URI: http://repository.upnyk.ac.id/id/eprint/2343

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