The Impact of Selected Factors on Cost Stickiness in Central European Enterprises
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F26%3A0189165" target="_blank" >RIV/00216305:26510/26:0189165 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1007/978-3-031-80935-4_9" target="_blank" >http://dx.doi.org/10.1007/978-3-031-80935-4_9</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/978-3-031-80935-4_9" target="_blank" >10.1007/978-3-031-80935-4_9</a>
Alternative languages
Result language
angličtina
Original language name
The Impact of Selected Factors on Cost Stickiness in Central European Enterprises
Original language description
This article addresses the issue of cost stickiness in enterprises in the Czech Republic, Poland, and Slovakia. The aim is to compare the impact of geographical factors and company size on cost stickiness over the period 2018-2022, encompassing the pre- and post-COVID-19 pandemic periods. This research aims to contribute to a better understanding of business cost behavior during and after a crisis. The methodology is based on comparative analysis and employs a quantitative approach to calculate variables describing the cost stickiness of SMEs in the regions. Data collection is ensured through the Orbis Europe database for the period 2018-2022. To achieve the research objectives, univariate statistical methods are used. From the perspective of company size, large and very large enterprises exhibited anti-stickiness behavior in the pre-pandemic period, whereas small enterprises demonstrated sticky behavior. During the COVID-19 pandemic, businesses showed a high tendency toward cost stickiness, especially medium and very large enterprises. Post-pandemic, costs return to previous levels and grow more slowly than turnover. Geographically, businesses in the Czech Republic, Slovakia, and Poland exhibited slight cost stickiness before the pandemic. During and after the pandemic, the tendency towards stickiness changes, with Polish businesses showing the highest stickiness. This research provides a deeper understanding of cost stickiness in small and medium-sized enterprises in the Central European region, considering key factors (geographical, company size) during the period 2018-2022 before and after the COVID-19 pandemic. The research findings can be useful for managers in understanding cost behavior during periods of economic instability.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Developments in Information and Knowledge Management Systems for Business Applications
ISBN
978-3-031-25694-3
Number of pages of the result
25
Pages from-to
167-192
Number of pages of the book
668
Publisher name
Springer Nature Switzerland AG
Place of publication
Cham, Švýcarsko
UT code for WoS chapter
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