Sticky costs: le determinanti e le sfide per manager e accademici

• DOI: 10.3280/maco2020-001-s1007
• Publication Date: 2020-05-12T12:31:29Z
• Authors: Cristiana Cattaneo; Gaia Bassani
• Keywords: 0502 economics and business; 05 social sciences; 8. Economic growth

Sticky costs challenge the traditional approach to cost behavior. Costs are sticky if they decrease less when sales fall than increase rise by an equivalent amount. This occurs because managers deliberately adjust resources committed activities changing business volumes. This paper investigates determinants of stickiness in time-space contexts. Authors conduct a literature review analyzing 482 articles selected from database Business Source Premier. The final sample 60 papers is examined following multitude criteria: time publication, journal, methodological approach, objec-tives, main results and factors determining costs. Results show as global phenomenon that crosses countries increases during macro-economic crisis. could be classified sticky, anti-sticky or super this asym-metric behavior depends on: national industry context, firm characteristics who take decisions about level