The Identification of Determinant Factors On firm's Cost's Stickiness

According to cost accounting، there is a symmetric relation between costs and activity volume. But recent research revealed that costs decrease less when activity falls than they increase when activity rises. This asymmetric cost behavior is termed as “cost stickiness”. In this research، reversal of cost stickiness in subsequent period، observation period، continuous sales decline، GDP growth، assets and number of employees are considered as probable determinant factors on cost stickiness and the impact of these factors is examined on the stickiness of cost of goods sold and sales، general and administrative costs. According to the results، stickiness of sales، general and administrative costs is reversed in subsequent period and if sales decrease for two years، the stickiness of cost of goods sold and sales، general and administrative costs decreases in second year and stickiness of both cost of goods sold and sales، general and administrative costs is increased when assets increases. Finally there was no evidence about the impact of observation period، GDP growth and number of employees on the cost stickiness.