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Study on downside risk of demand and cost behavior of local public enterprises / Shohei Nagasawa and Shoichiro Hosomi.

Our study verifies cost behavior of public sector organizations by empirical techniques. First is to clarify that cost behavior of the public sector is not clear enough up to now. Second is to verify the relation between market share level and cost behavior. Last is to clarify how business managers...

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Main Authors: Nagasawa, Shohei, Hosomi, Shoichiro
Format: Article
Language:English
Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018
Subjects:
Management. Industrial Management
Personnel management. Employment management
Online Access:http://ir.uitm.edu.my/id/eprint/29652/1/29652.pdf
http://ir.uitm.edu.my/id/eprint/29652/
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spelling my.uitm.ir.296522020-04-17T13:55:04Z http://ir.uitm.edu.my/id/eprint/29652/ Study on downside risk of demand and cost behavior of local public enterprises / Shohei Nagasawa and Shoichiro Hosomi. Nagasawa, Shohei Hosomi, Shoichiro Management. Industrial Management Personnel management. Employment management Our study verifies cost behavior of public sector organizations by empirical techniques. First is to clarify that cost behavior of the public sector is not clear enough up to now. Second is to verify the relation between market share level and cost behavior. Last is to clarify how business managers have carried out cost management against the downside risk of demand. We used 39,803 financial data of local public enterprises of 4,342 businesses for 15 years from 1999 to 2013 for analysis. Some local public enterprises have a market share exceeding 90%. As a result of the analysis, sticky costs were confirmed throughout the local public enterprises. However, the sticky costs were confirmed regardless of the degree of monopoly. Therefore, the market share was confirmed to have no influence on cost behavior of local public enterprises. And it became clear that sticky costs strengthened cost behavior of the local public enterprises since 2006. From this fact, in the situation in which the downside risk of demand rose, it was confirmed that the local public enterprise managers could not adjust capacity due to their high fixed cost structure. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018-04 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/29652/1/29652.pdf Nagasawa, Shohei and Hosomi, Shoichiro (2018) Study on downside risk of demand and cost behavior of local public enterprises / Shohei Nagasawa and Shoichiro Hosomi. Asia-Pacific Management Accounting Journal (APMAJ), 13 (1). pp. 21-44. ISSN 2550-1631
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Management. Industrial Management
Personnel management. Employment management
spellingShingle Management. Industrial Management
Personnel management. Employment management
Nagasawa, Shohei
Hosomi, Shoichiro
Study on downside risk of demand and cost behavior of local public enterprises / Shohei Nagasawa and Shoichiro Hosomi.
description Our study verifies cost behavior of public sector organizations by empirical techniques. First is to clarify that cost behavior of the public sector is not clear enough up to now. Second is to verify the relation between market share level and cost behavior. Last is to clarify how business managers have carried out cost management against the downside risk of demand. We used 39,803 financial data of local public enterprises of 4,342 businesses for 15 years from 1999 to 2013 for analysis. Some local public enterprises have a market share exceeding 90%. As a result of the analysis, sticky costs were confirmed throughout the local public enterprises. However, the sticky costs were confirmed regardless of the degree of monopoly. Therefore, the market share was confirmed to have no influence on cost behavior of local public enterprises. And it became clear that sticky costs strengthened cost behavior of the local public enterprises since 2006. From this fact, in the situation in which the downside risk of demand rose, it was confirmed that the local public enterprise managers could not adjust capacity due to their high fixed cost structure.
format Article
author Nagasawa, Shohei
Hosomi, Shoichiro
author_facet Nagasawa, Shohei
Hosomi, Shoichiro
author_sort Nagasawa, Shohei
title Study on downside risk of demand and cost behavior of local public enterprises / Shohei Nagasawa and Shoichiro Hosomi.
title_short Study on downside risk of demand and cost behavior of local public enterprises / Shohei Nagasawa and Shoichiro Hosomi.
title_full Study on downside risk of demand and cost behavior of local public enterprises / Shohei Nagasawa and Shoichiro Hosomi.
title_fullStr Study on downside risk of demand and cost behavior of local public enterprises / Shohei Nagasawa and Shoichiro Hosomi.
title_full_unstemmed Study on downside risk of demand and cost behavior of local public enterprises / Shohei Nagasawa and Shoichiro Hosomi.
title_sort study on downside risk of demand and cost behavior of local public enterprises / shohei nagasawa and shoichiro hosomi.
publisher Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
publishDate 2018
url http://ir.uitm.edu.my/id/eprint/29652/1/29652.pdf
http://ir.uitm.edu.my/id/eprint/29652/
_version_ 1685650547718225920
score 13.211869

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