Poster Session

[PO-20] Cost behavior for small service organizations

月単位の売上高変動に着目して

Satomi Yamazaki¹, *Yukihiko Okada², Kenji Yasukata³, Ryoji Futatsugi⁴ (1. University of Tsukuba Graduate School of Systems and Information Engineering Department of Social Engineering Service Engineering Degree Program, 2. University of Tsukuba Social Systems Engineering, 3. University of Kinki Faculty of Business Administration Department of Accounting Graduate School of Commerce, 4. Japan Management Will Tax Corporation Financial Division)

Keywords:cost behavior, asymmetry, small organization, cost stickiness, cost anti-stickiness