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PAZARLAMADA SATIŞ GELİŞTİRMENİN BİR UNSURU OLARAK HEDİYE ÇEKLERİ VE MUHASEBE UYGULAMALARI

Year 2020, Volume: 13 Issue: 1, 19 - 28, 12.06.2020
https://doi.org/10.18221/bujss.631959

Abstract

İşletmelerin küresel dünyada uzun ömürlü
olmaları diğer işletmeler ile rekabet etme gücüne bağlıdır. Bunun içinde
işletmeler satışı arttırmak zorundadır. Hediye çekleri satışı arttırmak için
önemli bir yere sahip olan tutundurma faaliyetidir. Çalışmamızda tutundurma
faaliyetinde önemli bir yere sahip olan hediye çekleri pazarlama ve muhasebe
boyutu ile ele alınmıştır.

References

  • Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), s.99-120.Barney, J. Wright, D.J. and Ketchen, Jr. (2001). The resource-based view of the firm: Ten years after 1991. Journal of Management, 27 (6), s.625-641.Bingham, C. B. Eisenhardt, K.M. and Furr, N.R. (2007). What makes a cprocess a capability? Heuristics strategy and effective capture of opportunities. Strategic Entrepreneurship Journal, 1(1\2), s.27-47.Collingson, E. and Shaw, E. (2001). Entrepreneurial marketing: A historical perspective on development and practice, Management Decision, 39(9), s.761-766.Day, G.S. (1994). The capabilities of market driven organizations. Journal of Marketing, 58(4), s.37-52.Day, G.S. and Wensley, R. (1988). Assessing advantage: A framework for diagnosing competitive superiority. Journal of Marketing, 52(2), s.1-20.Eisenhard, K.M. and Martin, J.A. (2000). Dynamic capabilities: What are the?. Strategic Management Journal, 21(10\11), s.1105-1121.Ercan, İ. (2011). Hediye Çeki Uygulaması ve KDV Karşısındaki Durumu. Mali Çözüm Dergisi, C: 108, s.139- 144.Grant, R.M. (1996). Toward a knowledge-based theory of the firm. Strategic Management Journal, 17(52), s.109-122.Gümüş, U. ve Aslaner, H. (2017). Hediye Çeki (Alışveriş Çeki) Uygulamasının Vergisel Boyutu ve Muhasebe Kaydı. “International Conference on” Scientific Cooperation for the Future Thessaloniki in Economics and Administrative Sciences, s.223-230.Gürdin, B. ve Kızılyalçın, D. (2017). Accounting of Gift Voucher As An Element Of Sales Promotion and Place of Gift Voucher in Turkish Tax System. Uluslararası Beşeri ve Sosyal Bilimler İnceleme Dergisi, V:1(1), s.50-66. Hills, G.E. Hultman, C.M. and Miles M. (2008). The evolution and development of entrepreneurial marketing. Journal of Small Business Management, 46(4), s.99-112.Kulaksız, Y. (2018). İşveren Tarafından İşçilere Verilen Hediye Çeklerinin Vergi ve SGK Mevzuatı Açısından Değerlendirilmesi. Mali Çözüm Dergisi, C:151, s.279-286.Kurtoğlu, R. (2016). Perakendecilerin Web Sitelerinin Pazarlama İletişimi Açısından İncelenmesi: Türkiye’de Perakende 100 Üzerine Bir Uygulama, İşletme Araştırmaları Dergisi, 8/4, s.230-252. DOI: 10.20491/isarder.2016.216.Lengnick-Hall, C.A. and Wolff, J.A. (1999). Similarities and contradictions in the core logic of three strategy research streams. Strategic Management Journal, 20(12), s.1109-1132.Makadok, R. (2001). Toward a synthesis of the resource based and dynamic-capability views of rent creation. Strategic Management Journal, 22(5), s.387-401.Morris, M. Schindehutte, M. and Laforge, R. (2002). Entrepreneurial marketing: A construct for integrating emerging entrepreneurship and marketing perspective, Journal of Marketing Theory and Practice, 10(4), s.1-19.Önce, G. Asım (2015). Satış Yönetimi. Beta Basım Yayım Dağıtım A.Ş. İstanbul.Priem, R.L. and Butler, J.E. (2001). Is the resource-based view a useful perspective for strategic management research?. Academy of Management Review, 26(1), s.22-40.Srinivasan, S.S. and Anderson R.E. (1998). Concepts and Strategy Guidelines for Designing Value Enhancing Sales Promotions, Journal of Product & Brand Management, pp.410-420.Teece, D.J. Pisano, G. and Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), s.509-535.Vorhies, D.W. and Harker, M. (2000). The capabilities and performance advantages of market-driven firms: An empirical investigation. Australian Journal of Management, 25(2), s.145-171.Yi, G. and Ying Liang Yun (2009). Business to Consumer Web-Site Under The Financial Crisis, Master’s Thesis, University of Halmstad.193 sayılı Gelir Vergisi Kanunu.5520 sayılı Kurumlar Vergisi Kanunu.
Year 2020, Volume: 13 Issue: 1, 19 - 28, 12.06.2020
https://doi.org/10.18221/bujss.631959

Abstract

References

  • Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), s.99-120.Barney, J. Wright, D.J. and Ketchen, Jr. (2001). The resource-based view of the firm: Ten years after 1991. Journal of Management, 27 (6), s.625-641.Bingham, C. B. Eisenhardt, K.M. and Furr, N.R. (2007). What makes a cprocess a capability? Heuristics strategy and effective capture of opportunities. Strategic Entrepreneurship Journal, 1(1\2), s.27-47.Collingson, E. and Shaw, E. (2001). Entrepreneurial marketing: A historical perspective on development and practice, Management Decision, 39(9), s.761-766.Day, G.S. (1994). The capabilities of market driven organizations. Journal of Marketing, 58(4), s.37-52.Day, G.S. and Wensley, R. (1988). Assessing advantage: A framework for diagnosing competitive superiority. Journal of Marketing, 52(2), s.1-20.Eisenhard, K.M. and Martin, J.A. (2000). Dynamic capabilities: What are the?. Strategic Management Journal, 21(10\11), s.1105-1121.Ercan, İ. (2011). Hediye Çeki Uygulaması ve KDV Karşısındaki Durumu. Mali Çözüm Dergisi, C: 108, s.139- 144.Grant, R.M. (1996). Toward a knowledge-based theory of the firm. Strategic Management Journal, 17(52), s.109-122.Gümüş, U. ve Aslaner, H. (2017). Hediye Çeki (Alışveriş Çeki) Uygulamasının Vergisel Boyutu ve Muhasebe Kaydı. “International Conference on” Scientific Cooperation for the Future Thessaloniki in Economics and Administrative Sciences, s.223-230.Gürdin, B. ve Kızılyalçın, D. (2017). Accounting of Gift Voucher As An Element Of Sales Promotion and Place of Gift Voucher in Turkish Tax System. Uluslararası Beşeri ve Sosyal Bilimler İnceleme Dergisi, V:1(1), s.50-66. Hills, G.E. Hultman, C.M. and Miles M. (2008). The evolution and development of entrepreneurial marketing. Journal of Small Business Management, 46(4), s.99-112.Kulaksız, Y. (2018). İşveren Tarafından İşçilere Verilen Hediye Çeklerinin Vergi ve SGK Mevzuatı Açısından Değerlendirilmesi. Mali Çözüm Dergisi, C:151, s.279-286.Kurtoğlu, R. (2016). Perakendecilerin Web Sitelerinin Pazarlama İletişimi Açısından İncelenmesi: Türkiye’de Perakende 100 Üzerine Bir Uygulama, İşletme Araştırmaları Dergisi, 8/4, s.230-252. DOI: 10.20491/isarder.2016.216.Lengnick-Hall, C.A. and Wolff, J.A. (1999). Similarities and contradictions in the core logic of three strategy research streams. Strategic Management Journal, 20(12), s.1109-1132.Makadok, R. (2001). Toward a synthesis of the resource based and dynamic-capability views of rent creation. Strategic Management Journal, 22(5), s.387-401.Morris, M. Schindehutte, M. and Laforge, R. (2002). Entrepreneurial marketing: A construct for integrating emerging entrepreneurship and marketing perspective, Journal of Marketing Theory and Practice, 10(4), s.1-19.Önce, G. Asım (2015). Satış Yönetimi. Beta Basım Yayım Dağıtım A.Ş. İstanbul.Priem, R.L. and Butler, J.E. (2001). Is the resource-based view a useful perspective for strategic management research?. Academy of Management Review, 26(1), s.22-40.Srinivasan, S.S. and Anderson R.E. (1998). Concepts and Strategy Guidelines for Designing Value Enhancing Sales Promotions, Journal of Product & Brand Management, pp.410-420.Teece, D.J. Pisano, G. and Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), s.509-535.Vorhies, D.W. and Harker, M. (2000). The capabilities and performance advantages of market-driven firms: An empirical investigation. Australian Journal of Management, 25(2), s.145-171.Yi, G. and Ying Liang Yun (2009). Business to Consumer Web-Site Under The Financial Crisis, Master’s Thesis, University of Halmstad.193 sayılı Gelir Vergisi Kanunu.5520 sayılı Kurumlar Vergisi Kanunu.
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Details

Primary Language Turkish
Journal Section Review Article
Authors

Musa Çakır 0000-0002-1459-3666

Tunay Aslan 0000-0002-0363-6691

Publication Date June 12, 2020
Published in Issue Year 2020 Volume: 13 Issue: 1

Cite

APA Çakır, M., & Aslan, T. (2020). PAZARLAMADA SATIŞ GELİŞTİRMENİN BİR UNSURU OLARAK HEDİYE ÇEKLERİ VE MUHASEBE UYGULAMALARI. Beykent Üniversitesi Sosyal Bilimler Dergisi, 13(1), 19-28. https://doi.org/10.18221/bujss.631959

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