سلوك التكلفة ثنائي الاتجاه وانعكاسه على ترشيد القرارات

الملخص EN

The research deals with a study to track the behavior of sticky costs, as this behavior varies in response to an increase in the volume of activity than in the case of decline, and thus costs may increase with an increase in the level of activity at a rate greater or less than its decrease in the case of a decrease in the level of activity, so that the so-called sticky behavior of costs appears.

the opposite behavior of the sticky.

this research aims to study, analyze and discuss the newly introduced approach to analyzing cost behavior, and the consequent results and indicative effects on management forecasts, through the size of profits, energy use, employee protection laws and other laws prevailing in the country, the trend of changing sales of the activity, the nature of the Iraqi environment and the circumstances surrounding the country, then, an examination of the effect of that on the decisions of the decision-maker in the Iraqi environment, and the extent of acceptance of this philosophy or not.