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The airlines' marketing policies are influenced by costs and expenses which could influence their levels of service …, and their ability to be profitable. Their direct and indirect operating costs are affected by sector length; utilization … of aircraft, fleet size and labor costs, among other issues. Moreover, the aircraft design characteristics, such as …
Persistent link: https://www.econbiz.de/10012907530
The current study examines the effect of strategy and managerial ability on asymmetric cost behavior of SG&A expenses. We use a sample of US listed firms for the period 1991-2014 to provide empirical evidence that sticky cost phenomenon is associated with firms' strategic orientation. Our...
Persistent link: https://www.econbiz.de/10012936850
This study investigates the relationship of asymmetric cost behaviour with earnings quality for European listed firms. We employ a sample that consists of 11,416 firm-year observations of European listed firms over the period 2005-2019 to explore the relationship of asymmetric cost behaviour...
Persistent link: https://www.econbiz.de/10013251858
The current study explores the asymmetric cost behaviour in US shipping industry. More precisely, it investigates whether various categories of expenses show asymmetric behaviour after increases or decreases in the stream of their revenues and examines the impact of leverage on managers'...
Persistent link: https://www.econbiz.de/10012828111
include cost understatements in initial project proposals and escalation of commitment to projects when initial actual costs …
Persistent link: https://www.econbiz.de/10014037258
Most experts agree that the implementation of ABC goes beyond analysis to identify activities and cost drivers. For implementation to be successful requires a huge amount of data, and the organization must understand the rigors of implementing ABC. Valuable contribution they provide ABC method...
Persistent link: https://www.econbiz.de/10010627883
(VF) Avec l’accroissement du nombre de professionnels au sein des organisations, il apparaît essentiel d’interroger les fondements de l’approche de la profession qui a cours en contrôle organisationnel. Nous montrons, dans cet article, les insuffisances qui sont les siennes, tant du...
Persistent link: https://www.econbiz.de/10005111127
Management information systems are now essential tools of the modern manager, the vast majority of routine decision making, decisionmaking process with the necessary information search and retrieval techniques of information was completely taken by these systems. In addition, their improvement...
Persistent link: https://www.econbiz.de/10008855003
Mit ihren vier Perspektiven - finanzielle Perspektive, Kundenperspektive, interne Prozeßperspektive sowie Lern- und Entwicklungsperspektive - informiert die Balanced Scorecard in einem ausgewogenen Bild über die aktuelle Zielerreichung und die zukünftigen Erfolgsmöglichkeiten eines...
Persistent link: https://www.econbiz.de/10010300288
Die theoretisch-konzeptionelle Würdigung der Balanced Scorecard steht trotz ihres Siegeszu-ges in der Praxis noch immer in den Anfängen. Der vorliegende Beitrag stellt das Shareholder Value-Konzept, das Stakeholder-Konzept und die Systemtheorie als theoretisch-konzeptionel-len Bezugsrahmen...
Persistent link: https://www.econbiz.de/10010300292