Review and analyze the factors affecting the behavior of sticky costs

Subject Areas : Management Accounting

مجید زنجیردار ¹ , پیمان غفاری آشتیانی ² , زهرا مداحی ³

1 - ندارد
2 - ندارد
3 - ندارد

Received: 2013-06-25 Accepted : 2013-07-23 Published : 2014-05-20

Keywords: sticky costs, cost behavior, SG&amp, A cost, Cost of goods sold,

Abstract :

According to the importance of cost in profits, pricing , growing companies, and also theimportance of cost behavior for planning in the future; This study examines the sticky SG&Acost and cost of goodssold and the Impact of various characteristics such as number ofemployees current assets fixed assets and company debts on the bonding costs is studied .The applicable goal of this research is descriptive correlational nature that dataclassification, calculated variables and analysis of data are used from Excel and Spsssoftware.The results of this study according to seventy active productive company’s data in Tehranexchange for a period of 10 years from 1381 to 1390 which have been selected based on thesampling and systematic elimination.It shows that SG&A cost and cost of adhesion Goods sold is very high in cost of goodssold and indexes such as number of employees, company current assets and debts can beaffected on SG&A cost adhesion intensity on the cost of goods sold. However, the adhesionintensity of cost on current assets is less than fixed assets. Understanding these characteristicsand significant impact on cost behavior can help managers to have better analysis and morecomprehensive budgeting.