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