Study of
Study
of adjusted profit and productivity forecast error of bazaar with using of cost
behavior
Esmaeil Shahnazari1,
Ghodratollah Talebnia2 & Reza Jamei3
1Department of Accounting, Islamic Azad University, Science and Research
Branch, Kermanshah, Iran (Corresponding Author)
2Department of Accounting, Islamic Azad University,
Science and Research Branch, Tehran, Iran
3Department of Accounting, Kordestan University,
Sanandaj, Iran
Abstract: Empirical
evidence of this study suggests the existence of sticky behavior of costs and
costs of the Tehran stock Exchange that is according to research conducted by
Anderson and Mediros. The difference in sticky strength is due to the differences
in the nature of operating fixed assets. If the possibility of reducing and
adjusting level of operating assets be less in periods of declining revenue,
the sticky strength would be higher. The results of this study include
important information on how to hand the costs that can be shared by users
especially accountants, managers, financial analysts and auditors in their
assessment and decision making. The mast mentioned writings and discussions
represents a method (for example: regression analysis) to estimate the average
change in costs for per unit change in cost stimulus about how to handle
expenses. The results also provide suggestions for administrators.
Administrators can control and identify the bonding costs of company. They can
reduce the adjustments to decrease the level of operating assets in periods of
demand and sales level reduction through appropriate contrasts (for example:
short term contrasts) for leafed operating assets and hire staff and reduce
sticky tensity of costs.
[Esmaeil Shahnazari, Ghodratollah Talebnia & Reza
Jamei. Study of adjusted profit and productivity forecast error of
bazaar with using of cost behavior. Life Sci J 2013;10(1):684-694]
(ISSN:1097-8135).http://www.lifesciencesite.com.
Key words: Sticky of costs, Spent costs sticky of sold goods, Cost behavior, Sticky of costs behavior, Profit forecast accuracy
