oa Meditari : Research Journal of the School of Accounting Sciences - Cost behaviour classification and cost behaviour structures of manufacturing companies

Volume 12, Issue 1
  • ISSN : 1022-2529



Cost behaviour classification and cost behaviour structures of manufacturingcompanies

The purpose of this paper is to determine the cost structures of companiesthat formed part of an empirical investigation. Further aspects wereinvestigated to determine why manufacturing companies classify cost behaviourinto fixed and variable components and to determine how thesecompanies classify specific cost items. It was found that there is a significantnegative relationship between the fixed cost of a company and its degreeof technological development. This means that labour intensivecompanies have more fixed cost as part of total costs and therefore ahigher operating risk than technologically developed companies. It wasalso found that manufacturing companies classify cost items differentlyand this study provides some guidelines how to manage cost behaviour.

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