أثر حجم الشركة في درجة لزوجة التكاليف في الشركات الصناعية المدرجة في بورصة عمان

Abstract EN

This study aimed to identify the impact of companie size in the degree of costs sticky in industrial companies listed on Amman Stock Exchange, and to achieve the goal of the study, the descriptive analytical approach was followed, , and to collect the data needed for the study, the annual financial reports of the study sample companies were used, which numbered (21) companies were randomly selected from the study population represented by the Jordanian industrial public shareholding companies, and the study included data for the period (2015- 2019).

The results of the simple linear regression analysis of the study's hypotheses showed that there is no statistically significant impact of company size in the degree of costs sticky in the Jordanian industrial companies listed on Amman Stock Exchange.

Based on the results of the study, several recommendations were made, including: the need for Jordanian industrial companies to pay attention to expanding the flexibility of the cost structure in their companies, and to focus Jordanian industrial companies on external outsourcing operations such as equipment rental and the trend towards financial leasing, as well as increasing Jordanian industrial companies' reliance on temporary employment due to the frequent occurrence of fluctuations Economic, which affects the volume of production.