Provide a cost management model: with an efficiency approach

Given that cost management and expanding its various dimensions have an important effect on the efficiency and operational effectiveness of companies and institutions, the main purpose of creating cost management is to reduce the cost of services (fixed and variable costs) to help To increase profitability. In this study, the positive relationship between organizational capital and the sticky behavior of sales, public and administrative costs has been investigated. The statistical population of the study includes companies listed on the Tehran Stock Exchange that 75 companies in the period 2007 to 2013 have been selected from the statistical population by a systematic elimination method. In terms of purpose, the present study is a descriptive-correlational study in which, with a deductive-inductive approach, the primary data is collected through experiment and observation and analyzed using statistical methods. Finally, these lead to the production of theory. The result of the research is to provide a cost management model with an efficiency approach that can help managers in effective designing and implementing goods and services cost management system. As a result, managers and owners of companies, considering the above reason, learn the strategies related to adjusting this cost model in order to achieving methods to improve cost efficiency through handeling performance of firm.