New Models Of Behaviour And Cost Trends

public and traditional costing comparison , represents an alternative model in cost behaviour which also shows asymmetry in setting resources following activity level changes in firm. This, in return, emphasizes management s role in recourse adjustment in response to activity level changes. According to our investigation, there is a cost sticky in public, office and sales costs. On average public, office and sales costs increase to 0.43% for every one percent increase in sample firms. But we will observe 0.32% decrease for every one percent decrease. More over, according to the results, there is a direct relationship between cost sticky and fixed assets level while we can t find any relationship with current assts

کلیدواژه ها:

administrative costs ، general and sales – sticky - behaviour costs -level of activity