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Analysis of overhead cost behavior: Case study on decision-making approach

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dc.title Analysis of overhead cost behavior: Case study on decision-making approach en
dc.contributor.author Novák, Petr
dc.contributor.author Dvorský, Ján
dc.contributor.author Popesko, Boris
dc.contributor.author Strouhal, Jiří
dc.relation.ispartof Journal of International Studies
dc.identifier.issn 2071-8330 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2017
utb.relation.volume 10
utb.relation.issue 1
dc.citation.spage 74
dc.citation.epage 91
dc.type article
dc.language.iso en
dc.publisher Centre of Sociological Research
dc.identifier.doi 10.14254/2071-8330.2017/10-1/5
dc.subject Asymmetric cost behavior en
dc.subject Cost behavior en
dc.subject Cost management en
dc.subject Decision-making process en
dc.subject Overhead costs en
dc.subject Regression analysis en
dc.subject Sticky costs en
dc.description.abstract Cost management is one of the most significant issues in company performance and company financial management which any enterprise has to solve as in the periods of declines of sales revenues, as well as during their growth. In this study we designed and tested several regression models that could be suitable for cost behavior prediction and subsequent decision-making based on these predictions. We used multiple linear regression models with a point estimate and with interval estimate of the model parameters. Comparison of regression models of cost behavior and their reliability was carried out due to the quality of the data collected for the case of basic and adjusted data. The overheads were divided into several groups of relevant costs and their dependences were examined on different factors other than only the production volume using the correlation matrix. From the results of the transformed model we believe that asymmetric cost behavior is affected by asymmetric behavior of the chosen factors. As the final one was intended the model representing the change in costs in time shifting about one-month period. This model can be used for examining costs in time shift by a short period (e.g., months) and thus it is possible to provecost asymmetric behavior called “sticky costs”. We used the model adjusted in accordance with Anderson et al. (2003). and we kept the model clearly transformed and assembled so that there remained only those variables that had a statistically significant effect on the dependent variable. The limitations of these models were also defined. Finally, graphical analyses of deviations were performed to find similarities in cost through cost centres and through the examined periods. © Foundation of International Studies, 2017. and CSR, 2017. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1007432
utb.identifier.obdid 43876544
utb.identifier.scopus 2-s2.0-85019651130
utb.source j-scopus
dc.date.accessioned 2017-09-08T12:14:55Z
dc.date.available 2017-09-08T12:14:55Z
dc.rights Attribution 3.0 Unported
dc.rights.uri https://creativecommons.org/licenses/by/3.0/
dc.rights.access openAccess
utb.contributor.internalauthor Novák, Petr
utb.contributor.internalauthor Dvorský, Ján
utb.contributor.internalauthor Popesko, Boris
utb.scopus.affiliation Tomas Bata University in Zlín, Czech Republic; Škoda Auto University, Czech Republic
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