Title : Is Cost Stickkin a Bad Signal from Catur Marga Perspective?
Authors:
- Komang Ayu Krisnadewi
- Tjiptohadi Sawarjuwono
Department : Accounting
Journal Name : Multiparadigma Accounting Journal
Kinds of Journal : Sinta 2
Keywords : Asymmetric Cost, Catur Marga, Cost Behavior, Sticky Cost
ABSTRACT
This research looks to explore the determinants of the asymmetry of cost behavior from a Veda Hindu Perspective, Namely Catur Marga. The method used is the literature review. This paper suggested that when making decisions, managers considered compassion, the knowledge they possesses (Jnana Marga), The Effort to Do Good Deeds (Karma Marga), and self-control over their own personal interest (Raja Marga). Cost Behavior is strongly influenced by the policy made by the manager in relations to his/her resources' management, especially when confronted with declining demand.
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