To Study the Behavior of Selling, General, and Administrative (SG&A) Costs and Cost of Goods Sold in Manufacturing Firms Accepted in Tehran Stock Exchange
A fundamental assumption in cost accounting is that the relation between costs and volume is symmetric 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 activity falls by an equivalent amount. We find, for 77firms over 9 years, that selling, general, and administrative (SG&A) costs increase on average 0.41 % per 1% increase in sales but decrease only 0.16 % per I % decrease in sales. We find, for 77firms over 9 years, that cost of goods sold increase on average 0.97 % per I % increase in sales but decrease only 0.77 % per I % decrease in sales according to our investigation SG&A costs and cost of goods sold are sticky.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.