The effect of analyzing the sticky behavior of costs on the accuracy of the cost system Information and improve profitability decisions

Abstract

Prepares Behavior analysis of Sticky costs is one of The most important issues That affect the accuracy of information for any cost system . As managers , investors and Economists rely on The information provided by The companys cost system to make a decision . The study aims to analyze the behavior of asymmetric costs the state company for Iraqi cement laboratories . and The effect of this analysis on the information provided by The cost system . Where The cost behavior varies as a result  of an increase in the volume of activity Than a case of its decrease . Which leads to an increase in costs with an increase in the volume of activity at a rate greater or less Than its decrease in the event of a decrease in this volume . The research also addressed The importance of analyzing the sticky behavior of costs in improving The profitability decisions of the research sample company by relying on more accurate information .Where the laboratories of the General Company for Iraqi Cement were chosen as an area of application of the research by preparing tables of costs and profitability and analyzing the viscous behavior of each laboratory based on the equation for the analysis of sticky cost behavior  The research concluded with a recommendation That The analysis of sticky costs Behavior by the cost information system helps in providing  more accurate information to managers for The purpose of increasing and improving The productivity  of  profitability decisions and performance evaluation .