The purpose of this study is to determine the effects of production costs on competitiveness in enterprises. In this regard, a model has been developed and tested. 3 hypotheses were constituted to test the model and a questionnaire was conducted to 349 firms which are operating in TR90 manufacturing sector. Structural equation model was used to test the hypotheses. According to findings of the analysis, it may be seen that, direct raw materials and supplies costs and general production costs have a negative but nearly equal effect on competiveness while direct labour costs have a negative but rather low effect than other production costs.
Bu çalışmanın amacı, işletmelerin üretim maliyetlerinin rekabet gücü üzerindeki etkisini belirlemektir. Bu doğrultuda bir model geliştirilmiş ve test edilmiştir. Modelin testi için 3 hipotez oluşturulmuş ve TR90 Bölgesi imalat sektöründe faaliyet gösteren 349 firmaya bir anket uygulanmıştır. Oluşturulan hipotezlerin test edilmesinde yapısal eşitlik modeli kullanılmıştır. Analiz bulgularına göre; direkt ilk madde ve malzeme ile genel üretim maliyetlerinin rekabet gücü üzerinde hemen hemen eşit düzeyde ve negatif yönde bir etki oluşturduğu, direkt işçilik maliyetinin ise negatif yönde ancak diğer üretim maliyetlerine kıyasla daha düşük düzeyde bir etkisi olduğu söylenebilir.
Öndeş, T., & Tosunoğlu, B. (2015). The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector. The Journal of Accounting and Finance(68), 1-16. https://doi.org/10.25095/mufad.396617
AMA
Öndeş T, Tosunoğlu B. The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector. The Journal of Accounting and Finance. October 2015;(68):1-16. doi:10.25095/mufad.396617
Chicago
Öndeş, Turan, and Büşra Tosunoğlu. “The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector”. The Journal of Accounting and Finance, no. 68 (October 2015): 1-16. https://doi.org/10.25095/mufad.396617.
EndNote
Öndeş T, Tosunoğlu B (October 1, 2015) The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector. The Journal of Accounting and Finance 68 1–16.
IEEE
T. Öndeş and B. Tosunoğlu, “The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector”, The Journal of Accounting and Finance, no. 68, pp. 1–16, October 2015, doi: 10.25095/mufad.396617.
ISNAD
Öndeş, Turan - Tosunoğlu, Büşra. “The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector”. The Journal of Accounting and Finance 68 (October 2015), 1-16. https://doi.org/10.25095/mufad.396617.
JAMA
Öndeş T, Tosunoğlu B. The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector. The Journal of Accounting and Finance. 2015;:1–16.
MLA
Öndeş, Turan and Büşra Tosunoğlu. “The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector”. The Journal of Accounting and Finance, no. 68, 2015, pp. 1-16, doi:10.25095/mufad.396617.
Vancouver
Öndeş T, Tosunoğlu B. The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector. The Journal of Accounting and Finance. 2015(68):1-16.