Sticky Cost Hypothese Book by Stefan Grolms - Bookswagon
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Sticky Cost Hypothese

Sticky Cost Hypothese


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About the Book

Masterarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 2,0, Wirtschaftsuniversität Wien (Abteilung für Unternehmensrechnung und Controlling), Sprache: Deutsch, Abstract: In dieser Master Thesis wurden alle publizierten empirischen Arbeiten beginnend mit Anderson et al. (2003), die den Sticky Cost Begriff prägten und das Grundmodell für alle folgenden Regressionen entwickelten, behandelt. Durch die Variabilität in der Nachfrage findet ein permanenter Trade-Off zwischen Anpassungskosten und Opportunitätskosten statt. In diesem Prozess muss der Manager entscheiden, ob er bei sinkender Nachfrage seine Kosten abbaut oder die unausgelasteten Ressourcen aufrechterhält. Da dieser mit Ungewissheit zu kämpfen hat und ein sofortiger unüberlegter Abbau dem Unternehmen teuer zu stehen kommen kann, wartet er zu, bis Gewissheit besteht, wie sich die zukünftige Nachfrage entwickelt. Die in dieser Wartezeit entstehenden Kosten wurden mit dem Namen Sticky Cost geprägt. "Specifically, costs are sticky if the magnitude of the increase in costs associated with increase in volume is greater than the magnitude of the decrease in costs associated with an equivalent decrease in volume." Bei näherer Betrachtung dieser Wartezeit lassen sich eine Vielzahl von Einflussfaktoren erkennen, die man in zwei grobe Gruppen unterteilen kann. Da der Manager eine zentrale Rolle im Unternehmen spielt, gehen von seinem gegebenen Handlungsspielraum erhebliche Kostenremanenzen aus, resultierend aus Informationsasymmetrien zwischen Eigentümer und Manager oder von den individuellen Charakteristika des Managers selbst. Natürliche Sticky Costs stellen die zweite Gruppe dar, die mechanisch aus der vorhandenen Kostenstruktur oder aus Diseconomies of Scale bei variablen Kosten entstehen. Somit ist für Entscheidungsträger und Eigentümer unabdingbar zu wissen, wie Sticky Costs entstehen und wie man diese durch beispielsweise eine flexiblere Kostenstruktur oder eine effiziente Corporate Governance


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Product Details
  • ISBN-13: 9783656011804
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 199 gr
  • ISBN-10: 365601180X
  • Publisher Date: 22 Sep 2011
  • Height: 210 mm
  • No of Pages: 104
  • Series Title: German
  • Sub Title: Eine vergleichende Analyse empirischer Arbeiten
  • Width: 148 mm


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