The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
The New Model of CVP Analysis Considering Cost Stickiness
Daichi Kato
Author information
Keywords: CVP Analysis, Cost Stickiness, Adjustment Costs, Earnings Forecast, Level of Sales
JOURNAL FREE ACCESS

2024 Volume 48 Issue 2 Pages 28-38

Details
Download PDF (701K)
Download citation RIS

(compatible with EndNote, Reference Manager, ProCite, RefWorks)

BIB TEX

(compatible with BibDesk, LaTeX)

Text
How to download citation
Contact us
Abstract

This study advocates a new model of CVP analysis that considers cost stickiness. Additionally, this study applies the proposed model to actual firm data and compare it with the standard model of CVP analysis and the model of CVP analysis that considers cost stickiness proposed by Banker et al. (2013) to clarify the characteristics of earnings forecasts derived from the proposed model.

Content from these authors
© 2024 The Japan Cost Accounting Association
Previous article Next article
Favorites & Alerts

Recently viewed articles
Share this page
feedback
 Top