BİST İmalat Sektöründe Yer Alan İşletmelerde Maliyet Yapışkanlığının İncelenmesi

Year 2020, Issue: 113, 185 - 206, 23.04.2020

Emre Horasan , Alirıza Ağ , Tuncer Yılmaz

https://doi.org/10.33203/mfy.602728

Cited By: 2

Abstract

Çalışmanın amacı, BİST’de yer alan imalat sektöründeki işletmelerde maliyet yapışkanlığını incelemektir. Bu amaçla, satışlar ile satışların maliyeti ve faaliyet giderleri arasında maliyet yapışkanlığının olup olmadığı gözlemlenmiştir. Çalışmada 176 imalat şirketi küçük, büyük ve bir bütün olmak üzere üç grup halinde, dört farklı model ile sınanmıştır. Şirketlerin 2010-2018 dönemi yıllık verileri SPSS istatistik programında analiz edilerek bulgulara ulaşılmıştır. Elde edilen bulgulara göre, bir ve iki yıllık periyotta Satışlar ile Satışların Maliyeti arasında maliyet yapışkanlığı tespit edilmezken, Satışlar ile Faaliyet Giderleri arasında ise her iki periyotta küçük ölçekli ve tüm işletmelerde maliyetlerin yapışkan olduğu tespit edilmiştir.

Keywords

Maliyet Yapışkanlığı, İmalat Sektörü, Faaliyet Gİderleri, Satışların Maliyeti

Investigation of Cost Stickiness In BIST Manufacturing Sector

Abstract

This study aims to examine cost stickiness between sales and sales costs and operating expenses in BIST manufacturing sector enterprises. 176 manufacturing companies were tested in four different models in three groups as small, large and one whole. The annual data of the companies for the period of 2010-2018 were analyzed in the SPSS statistics program. According to the findings obtained, while cost adhesiveness is not determined between Sales and Cost of Sales in one and two years period, it is determined that the costs are sticky in both periods and in all enterprises between Sales and Operating Expenses.

Keywords

Cost Stickiness, Manufacturing Sector, Operating Expenses

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