Resumo

CORDOVA LEON, José Fernando; DUQUE ASPINOZA, Gabriela Monserrath  e  ALVAREZ ARGUELLO, Carolina Denisse. ASYMMETRIC BEHAVIOR OF COSTS IN THE CONSTRUCTION SECTOR OF ECUADOR. Tend. [online]. 2018, vol.19, n.2, pp.74-91. ISSN 0124-8693.  https://doi.org/10.22267/rtend.181902.98.

The construction sector in Ecuador generates great interest for its contribution to the economic and territorial development of the country. The methodologies and analysis tools for this sector of economic activity are insufficient, therefore, it is necessary to evaluate new mechanisms for effective management and control by real estate managers. The purpose of this paper is to analyze the behavior of costs in the construction sector, in order to assess the level of asymmetry of costs and expenses in relation to the change in the level of sales. The data were analyzed using descriptive statistics and regression models, considering a sample of 381 signatures during four consecutive years. The study confirms the theory of Anderson et al. (2003) which argues that costs increase in greater proportion when sales increase, and decrease in smaller proportion when sales decrease, concept that guided the analysis of the present investigation.

JEL: M20, M210, M110

Palavras-chave : Cost asymmetry; catchy costs; operating costs..

        · resumo em Português | Espanhol     · texto em Espanhol     · Espanhol ( pdf )