The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies

The aim of this study is to determine the effects of the ability to manage and compete in the product market on costs stickiness. Cost stickiness represents the asymmetry in the cost's behavior while increasing as well as reducing sales. In order to achieve the goal, 119 companies were selected, out of the ones listed in Tehran Stock- Exchange during the years 1387 to 1393, for the sample. The findings declare that the ability to manage the administrative, general and sale costs stickiness, is of no significant effect, but there is for the product market competition on costs stickiness.