A study on the effect of amalgamation on the cost behavior of local public enterprises / Shoichiro Hosomi and Shohei Nagasawa.

• Main Authors: Hosomi, Shoichiro, Nagasawa, Shohei
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2018
• Subjects: Management information systems. Decision support systems. Enterprise resource planning; Planning. Business planning. Strategic planning; Cost effectiveness; New business enterprises
• Online Access: http://ir.uitm.edu.my/id/eprint/29522/1/29522.pdf; http://ir.uitm.edu.my/id/eprint/29522/
• Institution: Universiti Teknologi Mara

In this study, we focused on the amalgamations of local public enterprises and analyzed cost behavior before and after the amalgamations. From the perspective of cost management, it is possible that the amalgamations not only increase the burden of resource adjustment cost, but also make it more ine...