New Models Of Behaviour And Cost Trends
محل انتشار: کنفرانس بین المللی مدیریت، اقتصاد و علوم انسانی
سال انتشار: 1394
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 361
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شناسه ملی سند علمی:
ICMEH01_103
تاریخ نمایه سازی: 11 مرداد 1396
چکیده مقاله:
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
نویسندگان
Hassan Mohammadzadeh moghadam
Department of Accunting, Payame Noor Universtiy, Tehran,IRAN
Mostafa Akhavansaffar
Department of ICT Engineering Payame Noor Universtiy, Tehran,IRAN
Zohreh Bakhshaei
Department of management,Payame Noor University,Tabass .Iran