The influence of fixed assets in asymmetric behavior costs

Abstract

This study aims to investigate the influence of fixed assets in the asymmetric behavior of costs. As for the methodology, this research classified as a described quantitative survey. In Economática database information was collected on the net sales revenue, cost of goods sold and administrative expenses, selling expenses and fixed assets of 103 Brazilian companies distributed among the sectors of consumer cyclical, basic materials and public utility between the years 2005-2014. The asymmetry results reveal the presence of sticky cost in the three sectors. Thus, it is believed that companies that demonstrate less sticky cost behavior will have better earnings.And, in general, it can be concluded that investment in fixed assets may generate greater asymmetries in costs due to their fixed elements, what in the long run, may reduce the company's earnings, because it has more difficult to get rid of these fixed assets.

Keywords

• Sticky cost
• Ativo imobilizado
• Comportamento assimétrico