دانلود رایگان مقاله انگلیسی آمیختگی مدل تصمیم گیری گسترده با چسبندگی هزینه - اشپرینگر 2017

In 1994 Noreen and Soderstrom formulated two important statements:119 First, the relation between overhead costs and activities is not strictly proportional and second, whereas the design of more sophisticated cost systems incorporating the non-proportional cost behavior may be costly, in an environment where costs are decision relevant, the implementation of such accounting methods is recommended. This phenomenon has already been targeted in Germany in the early thirties of the last century, e.g. Strube (1936) investigated and documented cost behavior patterns. The asymmetry of overhead costs to changes in activity has been documented since then in many publications.120 Naming the phenomenon “sticky”, Anderson, Banker and Janakiraman (2003) refer with this term to differences in the extent of increases and decreases in costs corresponding to equivalent in-/decreases in activity. A good example is the German economy, where labor costs can more easily be increased than decreased in times of economic downturn, because of union power and strict labor laws.

4.6 Discussion of the limitations of the new approach

One may argue that even if the yields higher profits, to calculate the costs of the demand heterogeneity, one needs the optimal capacity decision of the  and the  pricing decisions and therefore the approach would be artificial. Simulations analyzes are artificial by heart, but never the less able to give answers to practical questions135: The idea is to outline the inefficiencies by neglecting the cost-stickiness effects in planning decisions. Moreover, the aim is to introduce a basic fundament of how cost-systems need to be refined to be able to control for cost-stickiness. Whereas the presented simulation approach is able to answer the design question, the above mentioned criticism points at the practical implication. By abstracting from the given approach a possible practical modeling alternative could be measuring the information on demand heterogeneity and its inherent costs by an ex-post analysis of cost-systems. It is therefore possible to analyze planed and used capacity and their adjustment costs. Hereby a sticky factor as the heterogeneity cost driver rate can be estimated. Even an ex-ante analysis is possible, extrapolating the ex-post information to future periods. Hence a practical relevant implementation is possible. The simulation results underline, that this course of action could be profitable, because of more reliable profit forecasts.