Effect of Aggressive Approaches of Managers on Cost Stickiness in Listed Firms in Tehran Stock Exchange

سال انتشار: 1394
محل انتشار: اولین کنفرانس بین المللی حسابداری، مدیریت و نوآوری در کسب و کار
کد COI اختصاصی: ICAMIB01_302
زبان مقاله: انگلیسی
تعداد مشاهده: 1051

نویسندگان

Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

Department of Accounting, Sowmesara Branch, Islamic Azad University, Sowmesara, Iran

چکیده

Costs increase proportionately with the increase in sales but in proportion to the decrease insales could not decline. This behavior in inappropriate costs is called cost stickiness.Managers in order to avoid losses and prevent a decline in the firm's operating income byreducing the level of sales are adjusted more aggressively firm resources. The aim of thisstudy was to achieve a larger goal to develop strategic financial management that this willfacilitate the understanding and manufacturing strategy (value creation in factory) and causesunderstanding and facilitate strategic market presence (competitive strategy). This research isan investigation effect of intellectual attitude and seeking wisdom of managers on coststickiness in 81 Listed Firms in Tehran Stock Exchange at the periods of 200٩ to 201٣. Forthis purpose two hypotheses designed and were tested using the pool data and Based on theframework proposed by Anderson and et al (2003), banker and et al (2011) and Kama andWeiss (2013). The research findings show adjusted of resources by management do in orderto achieve predetermined income goals will lead to reduce conscious in cost stickiness. Alsooccur due to a decrease in the level of sales managers that have been Motivate achieverevenue targets predicted in advance Reduce operating costs by more than when themotivation is not there.

کلیدواژه ها

Cost Stickiness, Sales Forecasting, Cost Behavior

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