Comparative analysis of sticky SGA costs and cost of goods sold: Evidence from Tehran Stock Exchange
One of the primary assumptions in accounting industries is to expect an increase (decrease) in cost of production is proportion to increase (decrease) in sales revenue. However, there are some evidences that the cost of production does not decrease with the same trend as revenue decreases. This phen...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Growing Science
2014-03-01
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Series: | Management Science Letters |
Subjects: | |
Online Access: | http://www.growingscience.com/msl/Vol4/msl_2014_14.pdf |