using Lyapunov power calculation in the cost behavior

In this study, using Lyapunov power calculation, the cost behavior of companies is analyzed. In this study, using the financial statements of 52 stock companies that were systematically sampled, we analyzed the behavior of some financial costs, investment and administrative costs and sales.In this study, to evaluate the real cost variables of cost adherence indices, product price changes, management decisions, investment rates and payroll using the new approach of valuation software of listed companies in Tehran Stock Exchange over the years Used 1390-1397. Data were analyzed using Lyapunov power test after 416 observations of financial statements of 52 selected companies from different industries. Indeed, the main purpose of this study is to analyze the cost behavior using Lyapunov's view. The results of the Lyapunov test view showed that all the Lyapunov coefficients were calculated for positive cost variables and the result showed that the research variables had a permissive effect, namely the cost behavior of the firms under investigation, is instability (divergence).