List of Articles رفتار هزینه ها

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  1 - Management Expense:Evidence for Sticky Behavior of Selling, General, and Administrative Costs in Iranian Firms
  S. Iranzadeh H. Mohammadzadeh moghadam
  A fundamental assumption in cost accounting is that the relation between costs and volume issymmetric for volume increases and decreases. In this study, we investigate whether costs are"sticky"—that is, whether costs increase more when activity rises than they dec More

  A fundamental assumption in cost accounting is that the relation between costs and volume issymmetric for volume increases and decreases. In this study, we investigate whether costs are"sticky"—that is, whether costs increase more when activity rises than they decrease when activityfalls by an equivalent amount. Our studies and researches are showing, that selling, general, andadministrative (SG&A) costs increase on average 0.43% per 1% increase in sales but decrease only0.32% per 1% decrease in sales. This sticky cost behavior contradicts the traditional model whichassumes that costs behave symmetrically for activity increases and decreases. Our analysis comparesthe traditional model of cost behavior in which costs move proportionately with changes in activitywith an alternative model in which sticky costs occur because managers deliberately adjust theresources committed to activities. We test hypotheses about the properties of sticky costs and how thedegree of stickiness of SG&A costs varies with firm circumstances. Manuscript profile
• Open Access Article
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  2 - The study of the Sticky Behavior of Cost of goods sold in companies listed on Tehran stock exchange
  Gh. Reza Mahfoozi M. Taghi Abolhasani Reza Rostami
  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 Behav More

  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 Manuscript profile