fatemeh zholanezhad *؛ vahid bekhradinasab؛ mahdi arabsalehi

This research investigates the effect of sales changes and expectations of sales growth on the stickiness cost in uncertainty conditions. In the uncertainty about the most important thing, the leader of the organization is integrated cost management. Integrated Cost Management Strategic Management is the choice of providing flexible resources to meet the sources of uncertainty in demand. Therefore, it is important to study the stickiness of costs and the factors affecting it. The statistical population of the research is all companies listed in Tehran Stock Exchange during the period of 2007 to 2016. The sample is also selected using a systematic elimination method of 73 companies. The research hypotheses are about the study of the implicit cost behavior. The research method is using multivariate regression based on Data panel. Also, research data was collected using the software. The evidence of research suggests that with increasing sales growth and the ratio of market value to book value, cost stickiness also increases. But in spite of the fluctuations of historical sales, it reduces the cost stickiness.