مطالعه رفتار چسبندگی هزینه‌ها در شرکت های بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکتری حسابداری و عضو هیات علمی دانشگاه پیام نور، تهران، ایران،

2 دکتری حسابداری و عضو هیات علمی دانشگاه پیام نور، تهران، ایران

3 دکتری مهندسی مالی دانشگاه آزاد اسلامی واحد شهر قدس

چکیده

رفتار هزینه به واکنش هزینه در برابر تغییرات در سطح فعالیت گفته می‌شود. به‌عبارتی، تغییر هزینه‌ها رابطه‌ای متناسب با افزایش و کاهش سطح فعالیت دارد. چسبندگی هزینه‌ها به مفهوم آن است که هزینه‌ها هنگام افزایش فروش بالا رفته، اما در هنگام کاهش فروش، به همان میزان کاهش نمی‌یابند. هدف این پژوهش، بررسی تجربی چسبندگی هزینه‌های عملیاتی در شرکت‌های تولیدی فعال در بورس اوراق بهادار تهران در سه سطح شامل بهای تمام شده کالای فروش‌رفته، هزینه‌های اداری، عمومی و فروش و سایر هزینه‌های عملیاتی طی سال‌های 1386 تا 1395 است. نتایج بررسی‌ها بیانگر آن است که شدت افزایش در هر سه سطح هزینه به ازای افزایش یکسان سطح فعالیت، بزرگ‌تر از شدت کاهش در هر سه سطح هزینه به ازای کاهش یکسان در سطح فعالیت است. بنابراین، بهای تمام شده کالای فروش‌رفته، هزینه‌های اداری، عمومی و فروش و سایر هزینه‌های عملیاتی در شرکت‌های مورد بررسی دارای رفتار چسبندگی هزینه هستند. همچنین، نتایج حاکی از آن است که چسبندگی در سطح هزینه‌های عملیاتی کل نیز وجود دارد.

کلیدواژه‌ها

عنوان مقاله [English]

Experimental study Of Adhesion behavior costs

نویسندگان [English]

  • seyed hesam vaghfi 1
  • kave parandin 2
  • samiran khajezade 3
1 PhD of Accounting, Payame Noor University, Tehran, Iran.
2 PhD of Accounting, Payame Noor University, Tehran, Iran.
3 PhD of financial Engineering, Islamic Azad University, Shahr-e-Qods Branch, Tehran, Iran
چکیده [English]

Response of cost to changes in the level of activity is called cost behavior. Namely changes in costs are associated with increase and decrease their activity levels. Cost Adhesion means that cost when sales increase, go up, but when sales decrease, they don’t go down that much. The main purpose of this study, is to empirically examine the adhesion operating costs in the manufacturing companies at three levels included cost of goods sold, administrative and sale expense and other operating expenses in Tehran Stock Exchange companies during the period 1386 to 1395. The result showed that increased sharply in all three levels of costs for the same level of activity, was bigger than reduced costs levels for the same decrease in the level of activity. So, the cost of goods sold, administrative and sale expenses and other operating expenses have adhesion in cost behavior. There is also adhesion at the levels of total operating expenses.

کلیدواژه‌ها [English]

  • Adhesion of Costs
  • Administrative and Sale Expenses
  • Cost of Goods Sold
  • Other Operating Expenses

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سابقه مقاله

  • تاریخ دریافت: 27 فروردین 1397
  • تاریخ بازنگری: 07 تیر 1397
  • تاریخ پذیرش: 30 مرداد 1397

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