الفهرس 
الإطار العام للدراسة والدراسات السابقةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The research aims to present the role of sticky cost behavior in earnings forecasts in small and medium-sized enterprises. This is through contribute the literature of the sticky costs behavior and factors affecting it, and the behavioral considerations for managers, and studying the effect of sticky cost behavior on earning forecasts. The researcher used the questionnaire for data collection. The numbers of the questionnaires are (400) divided according to samples different positional levels, where stratified random sample is selected of (248) by a recovery percentage of (62%). The study results show that the certainly understanding of sticky cost behavior helps in accurate earnings forecasts in small and medium-sized enterprises.
Introduction:
The changes in the business environment in the past century as a result of successive developments have a major impact on the structure of corporate costs, and for this reason, cost management and understanding of cost behavior are fundamental pillars of knowing how costs change as the changing of the activity, and understanding the cost behavior is very important for management in the areas of planning and controlling Costs, which is necessary for other analyzes; Like break-even analysis, and profit-related cost analysis, cost accounting is part of the company’s internal system. The issue of sticky cost is one of the recent topics in cost accounting and managerial accounting ,it helps in obtaining