원가 비대칭성과 경제적원가의 대용

After Anderson et al.(2003) published an empirical study on stickiness of cost or asymmetric cost behavior, many researchers have studied the asymmetry of cost, especially Balakrishnan et al. (2014) made a research for asymmetric model schemes. Banker & Byzalov(2014) presented a comprehensive system for asymmetric cost behavior. Banker et al.(2014) presented new models and perspectives on asymmetric cost behavior. Shust & Weiss(2014) raised questions about the cost of reporting expenses for economic expenses through empirical analysis, and then a new scheme for the corresponding value of economic costs is proposed. Based on the research of Shust & Weiss(2014), this study conducted three aspects of research. Firstly, Is there an asymmetry in the cost of reporting expenses? Secondly, What is the relationship between cash payment cost and the reported expense? Thirdly, How is the role of depreciation in economic costs reflected? The study found that SG&A appeared in the form of anti-sticky costs. In the question of the corresponding value of economic costs and expenses, the cost of cash payment appeared as anti-sticky costs. In the end, depreciation in economic costs tends to appear in the form of anti-sticky cost behavior.