The effect of sales uncertainty on cost behavior

The purpose of this study is to investigate the effect of sales uncertainty on the cost behavior of listed companies. In line with the purpose of the study, 140 companies listed on the Tehran Stock Exchange during the period 1394 to 1398 were examined. The collected data were analyzed using the combined data method using generalized least squares regression. In this study, sales uncertainty was evaluated using two methods of sales reduction risk and overall sales risk. Findings showed that the risk of declining sales reduces the sticky behavior of costs and the overall risk of sales increases, in other words, the sticky behavior of costs has a significant and positive relationship with the sticky behavior of costs.