In the study of business costs, it is assumed that costs are proportional to changes in the volume of activity. However, empirical evidence shows that this assumption is not fulfilled, giving rise to the so‑called sticky cost effect, which is defined as the situation in which costs do not vary in the same proportion when the volume of activity decreases. The objective of this paper is to analyze the behavior of costs in the agricultural company and to study if the type of company affects sticky costs. The company sample consists of a set of 3,859 companies for a period of time ranging from 2006 to 2019. The results obtained suggest that cooperative companies and anonymous society companies have a higher performance in terms of sticky costs compared to limited society.

Mirón‑Sanguino AS, Crespo‑Cebada E, Díaz‑Caro C (2023). ¿Influye el tipo de empresa en los costes pegajosos? Una valoración en las empresas agrarias españolas. ITEA‑Información Técnica Económica Agraria 119(2): 158-171. https://doi.org/10.12706/itea.2022.010