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The effect of economic conditions, demand change, and assets conversion cycle on cost stickiness in small and medium enterprises : An empirical study / Hadeer Hani Mohamed Hussein ; Supervised Ahmed Farghally Hassan

By: Contributor(s): Material type: TextTextLanguage: English Publication details: Cairo : Hadeer Hani Mohamed Hussein , 2019Description: 140 Leaves : facsimiles ; 30cmOther title:
  • تأثير الظروف الاقتصاديه وتغيرات الطلب و دورة تحول الاصول على التكلفه ثنائيه الاتجاه للشركات الصغيرة و المتوسطه : دراسه تطبيقية [Added title page title]
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  • Issued also as CD
Dissertation note: Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting Summary: This research aims at testing the cost stickiness phenomenon using different cost elements including CGS, SG&A, and OC. Understanding the behavior of cost elements is essential in cost and managerial accounting since it closely influences any decisions made by management facing any situation. Usually, in contrast to the traditional approach of cost accounting, whenever a cost element rises in response to activity increase is higher than their decline in response to activity decrease of the same amount, that cost element is sticky. The researcher has tested the effect of several variables that may influence the degree and extent of cost stickiness behavior of different cost elements. The factors tested were economic growth, demand changes, and ACC as those factors have been proven to have an impact on the degree of cost stickiness in prior studies across different countries and various economical contexts. Despite the results of prior studies regarding the existence of cost stickiness in large listed companies, this research focuses on SMEs due to their special nature and that they are the main forces for any emerging economy
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Item type Current library Home library Call number Copy number Status Date due Barcode
Thesis Thesis قاعة الرسائل الجامعية - الدور الاول المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.M.Sc.2019.Ha.E (Browse shelf(Opens below)) Not for loan 01010110079808000
CD - Rom CD - Rom مخـــزن الرســائل الجـــامعية - البدروم المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.M.Sc.2019.Ha.E (Browse shelf(Opens below)) 79808.CD Not for loan 01020110079808000

Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting

This research aims at testing the cost stickiness phenomenon using different cost elements including CGS, SG&A, and OC. Understanding the behavior of cost elements is essential in cost and managerial accounting since it closely influences any decisions made by management facing any situation. Usually, in contrast to the traditional approach of cost accounting, whenever a cost element rises in response to activity increase is higher than their decline in response to activity decrease of the same amount, that cost element is sticky. The researcher has tested the effect of several variables that may influence the degree and extent of cost stickiness behavior of different cost elements. The factors tested were economic growth, demand changes, and ACC as those factors have been proven to have an impact on the degree of cost stickiness in prior studies across different countries and various economical contexts. Despite the results of prior studies regarding the existence of cost stickiness in large listed companies, this research focuses on SMEs due to their special nature and that they are the main forces for any emerging economy

Issued also as CD

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