Abstract:

Aim: The purpose of this study is to investigate the impact of operating-level operating costs on costs and profitability. Method: The cost impact of management-level expenses was examined by the FTM system. The change in profitability level and the most profitable customer analysis were evaluated with AHP and TOPSIS  methods. Findings: The increase in the share of fixed costs within unit costs was caused by the fact that a significant share of the business-level costs were reflected as fixed costs. In addition, the distribution of management-level costs has increased fixed and variable costs. Although this has significantly affected the level of profitability , it has been determined that the effect on the most profitable customer order is less.  Results: In costing and profitability studies, management-level expenses should be distributed.

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