الفهرس 
سلوك التصادق التكلفه واثره على مخرجات نظام محاسبه التكاليفيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
ملخص البحث باللغة الأجنبية The main objective of the research is to propose a model to measure the impact of cost stickiness behavior on overhead costs reduction, to support the sustainable competitive advantage. this is done by identifying the general framework of the behavior of cost stickiness, and clarifying its repercussions on cost analyzes, specially (the analysis of the relationship between cost, volume, and profit & improving the profitability decisions), and therefor on the outputs of the cost accounting system, as well as trying to detect risks that can arise frome this behavior, and clarifiction of the role of strategic management methods in reducing the behavior of overhead cost stickiness to support the sustainable competitive advantage of the companies.
The researcher actually applied the proposed model on one of the companies which operating in the Arab Republic of Egypt to test the two research hypotheses through statistical analysis of the company’s cost and financial data during the years from 2015 to 2020.
The study concluded that the two research hypotheses were correct; where:
(1) The company under the case study showed the behavior of cost stickiness of the elements of overhead costs, which was evident from the response of the cost of (indirect materials, indirect labor, and other indirect costs), differently with changes in sales revenue.
(2) The proposed model also contributed to revealing the behavior of overhead costs stickiness in the company in a way that led to the ease of work on reducing these costs and thus supporting the company’s competitive advantage.
Keywords: Cost Stickiness, Overhead Costs, Sustainable Competitive
Advantage