Review and analyze the factors affecting the behavior of sticky costs

According to the importance of cost in profits, pricing , growing companies, and also the importance of cost behavior for planning in the future; This study examines the sticky SG&A cost and cost of goodssold and the Impact of various characteristics such as number of employees current assets fixed assets and company debts on the bonding costs isstudied . The applicable goal of this research is descriptive correlational nature that data classification, calculated variables and analysis of data are used from Excel and Spss software. The results of this study according to seventy active productive company’s data in Tehran exchange for a period of 10 years from 1381 to 1390 which have been selected based on the sampling and systematic elimination. It shows that SG&A cost and cost of adhesion Goods sold is very high in cost of goods sold and indexes such as number of employees, company current assets and debts can be affected on SG&A cost adhesion intensity on the cost of goods sold. However, the adhesion intensity of cost on current assets is less than fixed assets. Understanding these characteristics and significant impact on cost behavior can help managers to have better analysis and more comprehensive budgeting.