Fatemeh Talkhabi - Department of Accounting, Science and Research Branch, Islamic Azad University, Khomein, Iran

The main objective of this research is to examine cost adhesion of sold goods. The research also has investigated the impact of capital structure characteristics such as current liabilities, long-term liabilities, and total liabilities on the intensity of cost adhesion. The study is an applied research in terms of objectives and a correlational one in terms of method nature. The research results for the 130 companies in the temporal territory from 2012 to 2005 show that the cost of sold goods is adhesive. The findings suggest that there is a significant positive correlation between current liabilities and the intensity of cost adhesions of sold goods, while no significant positive relationship between long-term liabilities and the intensity of cost adhesions of sold goods and between total liabilities and the intensity of cost adhesions of sold goods were found.

Capital Structure, Costs Adhesion, Cost of Sold Goods