بررسی چسبندگی هزینه های جانبی در اعتبارات تملک دارایی های سرمایه ای: مطالعه موردی استان اردبیل

According to the importance of investigation of behavior costs and effect of the sticky cost on the economic classification chapters cost of government, in this study the efficiency increase and effectiveness of the capital assets acquisition plans are examined by technical implementation of result-oriented approach. This research is applicable in terms of target and descriptive-correlation in terms of method.The classification of information includes cost-sides has been studied for consideration of sticky behavior and asset ratio during the creation or complement of credit allocation. To calculate variables and analysis, we useed Excel and Eviews 7. The results of this research was down based on information of 32 projects of the capital assets acquisition plansin Ardebil province for a period of 4 years from the year 1389 to 1392. these 32 projects are selected by systematic elimination among 43 projects. The results show that the accost-sides have stickiness andrelative largeness of stickiness severity in case of increasing performance with credit increasing is more than relative largeness in decreasing performance with credit decreasing. Also stickinessseverity is increasing with the enhance of asset during the creation or complement of credit allocation.