B
uscar
R
evistas
T
esis
Acceso usuarios
Acceso de usuarios registrados
Identificarse
¿Olvidó su contraseña?
¿Es nuevo?
Regístrese
Ventajas de registrarse
Ayuda
Ir al conteni
d
o
Cost stickiness revisited
:
empirical application for farms
Autores:
Josep Maria Argilés i Bosch
, Josep García Blandón
Localización:
Revista española de financiación y contabilidad
,
ISSN
0210-2412,
Nº 144, 2009
,
págs.
579-605
Idioma:
inglés
DOI
:
10.1080/02102412.2009.10779675
Títulos paralelos:
DE nuevo la histéresis de los costes: aplicación empírica a explotaciones agrícolas
Texto completo no disponible
(Saber más ...)
Referencias bibliográficas
ABDULAI, A. 2002. Using cointegration to estimate asymmetric price transmission in the Swiss pork market. Applied Economics 34:679-687.
ALLEN, D. W. and LUECK, D. 1998. The nature of the farm. Journal of Law and Economics XLI(2):343-386.
ANDERSEN, T. M. 1985. Price and output responsiveness to nominal changes under differential information. European Economic Review 29:63-87.
ANDERSON, S. W., 1995. Measuring the impact of product mix heterogeneity on manufacturing overhead costs. Accounting Review 70(3):367-387.
ANDERSON, M. C.; BANKER, R. D.; HUANG, R., and JANAKIRAMAN, S. N. 2007. Cost behavior and fundamental analysis of SG&A costs. Journal...
ANDERSON, M. C.; BANKER, R. D., and JANAKIRAMAN, S. N. 2003. Are selling, general and administrative costs «sticky»?. Journal of Accounting...
ANDERSON, S. W., and LANEN, W. N. 2007. Understanding cost management: what can we learn from the evidence on «sticky costs», Working Paper,...
ARGILéS, J. M., 2001. Accounting information and the prediction of farm non-viability. European Accounting Review 10(1):73-106.
BALAKRISHNAN, R., and GRUCA, T. 2008. Cost stickiness and core competency, Working Paper, Social Science Research Network. Available at http://ssrn....
BALAKRISHNAN, R.; PETERSEN, M. J., and SODERSTROM, N. S. 2004. Does capacity utilization affect the stickiness of cost? Journal of Accounting...
BANKER, R. D., and JOHNSON, H. T. 1993. An empirical study of cost drivers in the U. S. airline industry. Accounting Review 68(3):576-601.
BANKER, R. D.; POTTER, G., and SCHROEDER, R. G. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting...
BILS, M., and KLENOW, P. J. 2004. Some evidence on the importance of sticky prices. Journal of Political Economy 112(5):947-985.
BORENSTEIN, S.; CAMERON, A. C., and GILBERT, R. 1997. Quarterly Journal of Economics 112(1):305-339.
BUBLOT, G. 1990. économie et Gestion de l'Exploitation Agricole, Vol. I and II. Louvain: Université Cathólique de Louvain.
CALLEJA, K.; STELARIOS, M., and THOMAS, D. C. 2006. A note on cost stickiness: some international comparisons. Management Accounting Research...
CAPPS, O. JR., and SHERWELL, P. 2007. Alternative approaches in detecting asymmetry in farm-retail price transmission of fl uid milk. Agribusiness...
CASSIA, L.; PALEARI, S., and REDONDI, R. 2005. Management accounting systems and organizational structure. Small Business Economics 25:373-391
CLARKE, P. J.; HILL, N. T., and STEVENS, K. 1999. Activity-based costing in Ireland: barriers to, and opportunities for, change. Critical...
COOPER, R., and KAPLAN, R. S. 1991. The design of cost management systems. Text, cases and readings. New Jersey: Prentice Hall.
COOPER, R., and KAPLAN, R. S. 1992. Activity based cost systems: measuring the cost of resource usage. Accounting Horizons 6(September):1-13.
COOPER, R., and KAPLAN, R. S. 1998. The Design of Cost Management Systems: Text, Cases and Readings. New Jersey: Prentice Hall.
DAVIDSON, R., and MACKINNON, J. G. 1981. Several tests for model specifi cation in the presence of alternative hypotheses. Econometrica 49(3):781-793.
DIEWERT, W. E. 2005. Index number theory using differences rather than ratios. American Journal of Economics and Sociology 64(1):311-360.
EUROPEAN COMMISSION. 1991a. The Calculation of Economic Indicators Making Use of RICA (FADN) Accountancy Data. Luxembourg: Offi ce for Offi...
EUROPEAN COMMISSION. 1991b. Viability of Farms. Luxembourg: Offi ce for Offi cial Publications of the European Communities.
EUROPEAN COMMISSION. 1997. Data Defi nitions and Instructions for the FADN Farm Return. Community Committee for the Accountancy data Network,...
EUROPEAN COMMISSION. 1998. Defi nition of Variables Used in FADN Standard Results. Community Committee for the Accountancy data Network, RI/CC...
GALí, J., and GERTLER, M. 1999. Inflation dynamics: a structural econometric analysis. Journal of Monetary Economics 44:195-222.
GARCIA, P.; SONKA, S. T., and MAZZACCO, M. A. 1983. A multivariate logit analysis of farmer's use of fi nancial information. American...
GAUTHIER, W. M., and ZA PATA, H. 2006. Testing symmetry in price transmission models. Southwestern Economic Review 33(1):121-136.
GREENE, W. H. 2003. Econometric Analysis. Upper Sadle River (NJ): Prentice Hall.
HANNAN, T. H., and BERGER, A. N. 1991. The rigidity of prices: evidence from the banking industry. American Economic Review 81(4):938-945.
HICKS, D. T. 1999. Yes ABC is for small business too. Journal of Accountancy, August: 41-43.
HYLAND, P.; KENNEDY, J., and MELLOR, R. 2004. Company size and the adoption of manufacturing technology. Journal of New Ideas and Trends 2(1):66-74.
HOPKINS, J. A., and HEADY, E. O. 1982. Contabilidad y Control de Explotaciones Agrícolas. Barcelona: Reverté.
INSTITUT D'ESTADíSTICA DE CATALUNYA. 1992. Cens Agrari 1989. Vol. 3: Maquinària, Emmagatzematge, Mà d'Obra, Marge Brut i Orientació...
INSTITUT D'ESTADíSTICA DE CATALUNYA. 1998. Estadística de l'Estructura de les Explotacions Agràries 1995. Barcelona: Institut d'Estadística...
JACKSON, W. E. III. 1997. Market structure and the speed of price adjustments: evidence of non-monotoniticy. Review of Industrial Organization...
JOHNSON, H. T., and KAPLAN, R. S. 1991. Relevance lost: the rise and fall of management accounting. Boston, MA: Harvard Business School Press
LAITINEN, E. K. 2001. Management accounting change in small technology companies: towards a mathematical model of the technology fi rm. Management...
LAUNAY, R.; BEAUFRèRE, J. P., and DEBROISE, G. 1967. L'Entreprise Agricole. Analyse, Diagnostique, Prévision. París: Librairie Armand...
LORENZEN, G. 1990. A unifi ed approach to the calculation of growth rates. American Statician 44(2):148-150.
LYBAERT, N. 1998. The information use in a SME: its importance and some elements of influence. Small Business Economics 12(2):171-191.
MALASSIS, L. 1958. économie des Exploitations Agricoles. Paris: Librairie Armand Colin.
MALMI, T. 1999. Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish fi rms. Accounting Organizations...
MEYER, J., and VON CRAMON-TAUBADEL, S. 2004. Asymmetric price transmission: a survey. Journal of Agricultural Economics 55(3):581-611.
MILLER, J. G., and VOLLMANN, T. E. 1985. The hidden factory. Harvard Business Review 5:142-150.
MITCHELL, F., and REID, G. C. 2000. Editorial: Problems, challenges and opportunities: the small business as a setting for management accounting...
MITCHELL, F.; REID, G., and SMITH, J. 2000. Information System Development in the Small Firm. London: The Chartered Institute of Management...
NAYA K., A., and GREENFIELD, S. 1994. The use of management accounting information for managing micro business», in Hughes, A., and Storey,...
NOREEN, E., and SONDERSTROM, N. 1994. Are overhead costs strictly proportional to activity? Journal of Accounting and Economics 17(1-2):255-278.
NOREEN, E., and SONDERSTROM, N. 1997. The accuracy of proportional cost models: evidence from hospital service departments. Review of Accounting...
POPPE, K. J., and BEERS, G. 1996. On innovation management in farm accountancy data networks. Agricultural Economics Research Institute LEI...
RADCHENKO, S. 2005. Oil price volatility and the asymmetric response of gasoline prices to oil price increases and decreases. Energy Economics...
SHANK, J. K., and GOVINDARAJAN, V. 1988. The perils of cost allocation based on production volumes. Accounting Horizonts 2(4):71-79.
SMALL BUSINESS RESEARCH TRUST. 1996. NatWest Quaterly Survey of Small Business, 1. London: Small Business Research Trust.
SCHMITT, G. 1991. Why is the agriculture of advanced western economies still organized by family farms? Will this continue to be so in the...
STREETER, D. H. 1990. Electronic information systems and farmers decision making: fi ve case studies. Review of Agricultural Economics 19:97-113.
WIECK, C., and HECKELEI, T. 2007. Determinants, differentiation, and development of short-term marginal costs in dairy production: and empirical...
Opciones
Mi Ágora
S
elección
Opciones de artículo
Seleccionado
Opciones de compartir
Facebook
Twitter
Opciones de entorno
Sugerencia / Errata
©
2024
INAP
- Todos los derechos reservados
Ayuda
Accesibilidad
Aviso Legal
¿En qué podemos ayudarle?
×
Buscar en la ayuda
Buscar