Absract This study is done on the basis of a similar research conducted by /Anderson and Mediros –Differences in the operating fixed assets causes differences in sticky strength. The less the possibility of reducing and adjusting level of operating asstes during the period of declining revenue,the higher sticky strength.This research can help accountants,managers,financial analysts and auditors in theire decision making by giving them some information on how to hand the costs.It can alsobe useful for administrators to control and identify the bonding costs of company.
