The study of the Sticky Behavior of Cost of goods sold in companies listed on Tehran stock exchange

Subject Areas : Management Accounting

Gh. Reza Mahfoozi ¹ , M. Taghi Abolhasani ² , Reza Rostami ³

1 - استادیار گروه مدیریت، دانشکده ادبیات و علوم انسانی، دانشگاه گیلان
2 - دانشجوی دکترای مدیریت مالی، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد رشت
3 - کارشناس ارشد حسابداری، مدرس حسابداری دانشگاه آزاد اسلامی واحد لاهیجان

Received: 2016-04-08 Accepted : 2016-06-04 Published : 2016-10-22

Keywords: sticky costs, cost behavior, Cost of goods sold, Sticky Behavior of Cost of goo,

Abstract :

Recent studies in cost behavior find that, costs do not move proportionately to the activity levels and costs respond differently to upward and downward changes in activities, This phenomenon is called sticky costs. The purpose of this paper is study of the Sticky Behavior of Cost of goods sold in companies listed on Tehran stock exchange. In this study, 260 years - firm the period from 2007 to 2011 were examined. findings show that, for 1% Increase in sales level, Cost of goods sold increased by 65%,while that for 1% decrease in sales level, Cost of goods sold decreased by 11%, The results also show that Intensity and factors of the cost of goods sold sticky Not the same in different industries together. We also find that cost of goods sold are sticky when revenues change by more than 15%, Is significant

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