CORRECTION COST-VOLUME-PROFIT ANALYSIS MODEL BY USING COST STICKINESS AND CONDITIONAL CONSERVATISM

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SEPASI SAHAR; TABAN KOBRA

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Journal: MANAGEMENT ACCOUNTING Year:2016 | Volume:9 | Issue:28 Page(s): 67-82

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Information Journal Paper

Title

CORRECTION COST-VOLUME-PROFIT ANALYSIS MODEL BY USING COST STICKINESS AND CONDITIONAL CONSERVATISM

Author(s)

SEPASI SAHAR | TABAN KOBRA | Issue Writer Certificate

Keywords

COST-VOLUME-PROFIT ANALYSISQ2

BREAKEVEN POINTQ2

COST STICKINESSQ3

FLEXIBLE BUDGETQ2

CONDITIONAL CONSERVATISMQ1

Abstract

The Cost-Volume-Profit model is a common method for predicting sales and planning profit. Breakeven analysis is often used to predict the profit of a product or a set of products. The argument of this study is that phenomena such as COST STICKINESS and CONDITIONAL CONSERVATISM may reflect two important adjustments in Cost-volume-Profit model. For this purpose, the data of 155 firms listed in Tehran’s Stock Exchange over the 2006-2013 period, and linear regression model were used. The results showed that COST STICKINESS and CONDITIONAL CONSERVATISM significantly affect Cost-Volume-Profit model.

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APA: Copy

SEPASI, SAHAR, & TABAN, KOBRA. (2016). CORRECTION COST-VOLUME-PROFIT ANALYSIS MODEL BY USING COST STICKINESS AND CONDITIONAL CONSERVATISM. MANAGEMENT ACCOUNTING, 9(28), 67-82. SID. https://sid.ir/paper/198841/en

Vancouver: Copy

SEPASI SAHAR, TABAN KOBRA. CORRECTION COST-VOLUME-PROFIT ANALYSIS MODEL BY USING COST STICKINESS AND CONDITIONAL CONSERVATISM. MANAGEMENT ACCOUNTING[Internet]. 2016;9(28):67-82. Available from: https://sid.ir/paper/198841/en

IEEE: Copy

SAHAR SEPASI, and KOBRA TABAN, “CORRECTION COST-VOLUME-PROFIT ANALYSIS MODEL BY USING COST STICKINESS AND CONDITIONAL CONSERVATISM,” MANAGEMENT ACCOUNTING, vol. 9, no. 28, pp. 67–82, 2016, [Online]. Available: https://sid.ir/paper/198841/en

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