Abstract
Prior studies about asymmetric cost behavior of sales, general, and administration expenditure (SG&A) assume it as a result of the investment for intangibles. These studies find that the theoretical model of resource adjustment can explain the cost behavior of SG&A as a whole. However, SG&A includes a variety of expenses, some of which do not relate to intangibles. These types of expenses may not follow the theory by lack of the connection of intangibles. This study analyses the cost behavior of each element of expense that constitute SG&A by using detailed data. We find that only limited kinds of expenses follow the cost behavior that is same as SG&A as a whole.
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