The costs behavior of the Santa Catarina state industries with emphasis on sticky costs

  • Julio Cesar Fazoli Universidade Federal de Santa Catarina
  • Luiza Santangelo Reis Universidade Federal de Santa Catarina
  • Altair Borgert Universidade Federal de Santa Catarina
DOI: https://doi.org/10.4025/enfoque.v37i2.33393

Abstract

This study analyses the cost behavior of the manufacturing industries from the Santa Catarina state, with emphasis on sticky costs, from two points of view: the manufacturing industry as a whole, and further, by sector. This treatment allows us to understand the cost behavior of each industry individually, given that the composition of the manufacturing costs of sold products is directly related to specific factors in each segment. The method used to analyze this phenomenon is a regression model proposed by the seminal study of Anderson, Banker and Janakiraman (2003), which was validated by other studies on the subject. The results show that the cost of Santa Catarina industries, as a whole, increased 0.7781% for each1% of increase on net sales, whereas it decreased 0.7632% for each reduction on revenue of the same magnitude. In addition, the analysis by sector showed not only sticky behavior, but some segments also have symmetrical behavior of costs as well as anti-sticky behavior.

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Published
2018-06-22
How to Cite
Fazoli, J. C., Reis, L. S., & Borgert, A. (2018). The costs behavior of the Santa Catarina state industries with emphasis on sticky costs. Enfoque: Reflexão Contábil, 37(2), 37-50. https://doi.org/10.4025/enfoque.v37i2.33393
Issue
Vol 37 No 2 (2018)
Section
Original Articles

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