REVIEW AND ANALYZE THE FACTORS AFFECTING THE BEHAVIOR OF STICKY COSTS

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ZANJIRDAR M.; GHAFARI ASHTIYANI P.; MADAHI ZAHRA

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:7 | Issue:20 Page(s): 79-91

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Information Journal Paper

Title

REVIEW AND ANALYZE THE FACTORS AFFECTING THE BEHAVIOR OF STICKY COSTS

Author(s)

ZANJIRDAR M. | GHAFARI ASHTIYANI P. | MADAHI ZAHRA | Issue Writer Certificate

Keywords

STICKY COSTSQ2

COST BEHAVIORQ2

SG&A COSTQ2

COST OF GOODS SOLDQ2

Abstract

According to the importance of cost in profits, pricing, growing companies, and also the importance of COST BEHAVIOR for planning in the future; This study examines the sticky SG& A cost and COST OF GOODS SOLD and the Impact of various characteristics such as number of employees current assets fixed assets and company debts on the bonding costs is studied.The applicable goal of this research is descriptive correlational nature that data classification, calculated variables and analysis of data are used from Excel and Spss software.The results of this study according to seventy active productive company’s data in Tehran exchange for a period of 10 years from 1381 to 1390 which have been selected based on the sampling and systematic elimination.It shows that SG& A cost and cost of adhesion Goods sold is very high in COST OF GOODS SOLD and indexes such as number of employees, company current assets and debts can be affected on SG& A cost adhesion intensity on the COST OF GOODS SOLD. However, the adhesion intensity of cost on current assets is less than fixed assets. Understanding these characteristics and significant impact on COST BEHAVIOR can help managers to have better analysis and more comprehensive budgeting.

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APA: Copy

ZANJIRDAR, M., GHAFARI ASHTIYANI, P., & MADAHI, ZAHRA. (2014). REVIEW AND ANALYZE THE FACTORS AFFECTING THE BEHAVIOR OF STICKY COSTS. MANAGEMENT ACCOUNTING, 7(20), 79-91. SID. https://sid.ir/paper/198702/en

Vancouver: Copy

ZANJIRDAR M., GHAFARI ASHTIYANI P., MADAHI ZAHRA. REVIEW AND ANALYZE THE FACTORS AFFECTING THE BEHAVIOR OF STICKY COSTS. MANAGEMENT ACCOUNTING[Internet]. 2014;7(20):79-91. Available from: https://sid.ir/paper/198702/en

IEEE: Copy

M. ZANJIRDAR, P. GHAFARI ASHTIYANI, and ZAHRA MADAHI, “REVIEW AND ANALYZE THE FACTORS AFFECTING THE BEHAVIOR OF STICKY COSTS,” MANAGEMENT ACCOUNTING, vol. 7, no. 20, pp. 79–91, 2014, [Online]. Available: https://sid.ir/paper/198702/en

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