文章基本信息

标题：Comparative analysis of sticky SGA costs and cost of goods sold: Evidence from Tehran Stock Exchange
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作者：Majid Zanjirdar ; Zahra Madahi ; Parvaneh Khaleghi Kasbi 等
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2014
卷号：4
期号：3
页码：521-526
DOI：10.5267/j.msl.2014.1.014
出版社：Growing Science
摘要：One of the primary assumptions in accounting industries is to expect an increase (decrease) in cost of production is proportion to increase (decrease) in sales revenue. However, there are some evidences that the cost of production does not decrease with the same trend as revenue decreases. This phenomenon is called sticky behavior since the cost of production in not reduced as the sales decreases especially in operating as well as administration department. In this paper, we present an empirical investigation to study sticky behavior on 70 selected firms from Tehran Stock Exchange over the period 2002-2011. The results indicate that sales and general administration cost (SGA) as well as the costs of sold goods strongly have sticky behaviors.
关键词：Sticky Costs; Cost Behavior; SGA Cost; Cost of Goods Sold; Tehran Stock Exchange