TY  - JOUR
T1  - Determinants of Asymmetric Cost Behavior by Deliberate Managers Decisions:
A Nonlinear Regression Modeling
AU - Azeez, Karrar Abdulellah AU - Ping, Han Dong AU - Mahmood, Marwah Abdul Kareem 
JO  - Journal of Engineering and Applied Sciences
VL  - 12
IS  - 23
SP  - 7306
EP  - 7313
PY  - 2017
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2017.7306.7313
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2017.7306.7313
KW  - Deliberate manager`s decisions
KW  -asymmetry cost behavior
KW  -sales revenue
KW  -selling output prices
KW  -inventory and demand
KW  -uncertainty
AB  - The study aims to find differences in determinants of asymmetric cost behavior of manufacturing
firms between actual and expected cases in Iraq region. Five cement factories have been selected and indexed
statements monthly from 2006-2015 using nonlinear function by regression analysis. This study analyses
determinants of asymmetric cost behavior in actual case compared to expected case in the business market. The
results show that costs become sticky with changes in sales, prices, inventory and demand under business
market decisions by expected case but costs were anti-sticky with same changes under normal decisions by
the actual case. It means that manager’s decisions are driven by economic reasons such as adjustment costs,
market prices and demand uncertainty as well as managers understanding. The deliberate manager’s decision
factors impact differently on the asymmetric cost behavior of actual and expected performance cases. It can be
concluded that managers understand the economic fluctuations of business market when they adjust their
resources costs.
ER  -