본문 바로가기
KERD
논문KCI 등재

비대칭적 원가행태의 산업별 차이

Inter-Industry Differences in Sticky Cost Behavior

0

조회

0

다운로드

55

인용

0

참고문헌

주제분류회계학

참고문헌 (19)

  1. "건설형공사계약", (12) (2003), 회계기준위원회
  2. "한국제조기업의 비대칭적 원가행태에 관한 연구" (2002)
  3. "중급재무회계 (제10판)" (2004), 신영사
  4. "Are Selling, General and Administrative Costs 'Sticky'?", 41, pp.1~63 (2003)
  5. "Drivers of stickiness in the cost of sales at service firms" (2001), The University of Texas at Dallas
  6. "Management Accounting" (2001), Prentice Hall
  7. "Does capacity utilization affect the "stickiness" of cost?" (2003), The University of Iowa and The University of Colorado at Denver
  8. "An Empirical Study of Cost Drivers in the U", pp.576~601 (1993)
  9. "Estimates of parameters of a censored regression sample Journal of the American Statistical Association", pp.664~671 (1971)
  10. "Measuring the Costs of Resource Usage", pp.1~13 (1992)
  11. "The Design of Cost Management Systems : Text, Cases, and Readings" (1998), Prentice Hall
  12. "Testing for Serial Correlation in Least-Squares Regression", pp.159~177 (1951)
  13. "Inter-industry differences in relation between compensation and firm perormance variables Journal of Accounting Research 29", pp.37~58 (1991)
  14. "Conditions Under Which Activity-Based Cost Systems Provide Relevant Costs Journal of Management Accounting Research", pp.159~168 (1991)
  15. "Are Overhead Costs Strictly Proportional to Activity - Evidence from Hospital Service Departments Journal of Accounting and Economics", pp.255~278 (1994)
  16. "The Accuracy of Proportional Cost Models : Evidence from Hospital Service Departments", pp.89~114 (1997)
  17. "Additional Evidence on the Sticky Behavior of Costs" (2003), The University of Texas at Arlington
  18. "Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity", eco(metrica), pp.817~838 (1980)
  19. "Inter-Industry Differences in Sticky Cost Behavior"

관련 논문AI추천

이 간행물의 다른 논문 (10건)