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MALİYET YAPIŞKANLIĞI HİPOTEZİNİN BIST İMALAT SEKTÖRÜ KAPSAMINDA TEST EDİLMESİ
2018
Journal:  
Hitit Sosyal Bilimler Dergisi
Author:  
Abstract:

Maliyetlerin faaliyet düzeyindeki artış/azalışlara karşı asimetrik tepki vermesi maliyet yapışkanlığı olarak ifade edilmektedir. Bu çalışmanın amacı BIST İmalat Sektöründe faaliyet gösteren firmalar kapsamında maliyet yapışkanlığı hipotezinin test edilmesidir. Bu kapsamda BIST İmalat Sektöründe faaliyet gösteren 138 firmaya ait 1406 firma-yıl gözlem kullanılarak analiz yapılmıştır. Elde edilen bulgulara göre örneklem kapsamı ve döneminde maliyet yapışkanlığı hipotezi desteklenmiştir. Bulgulara göre %1’lik bir satış geliri artışı karşısında %0.62 artış gösteren faaliyet giderleri, %1’lik bir gelir azalışı yaşandığı dönemde yalnızca %0.44 düşüş göstermektedir. İstatistiksel olarak anlamlı olan bulgular kapsamında faaliyet giderlerinin gelir artışı yaşanan dönemlerde gelir azalışı yaşanan dönemlere göre asimetrik davranış gösterdiği tespit edilmiştir. 

Keywords:

The quality of the manufacturer is tested by the hypothesis in the BIST manufacturing sector
2018
Author:  
Abstract:

The asymmetrical response of costs to increases/deployment at the level of activity is expressed as cost adhesion. The purpose of this study is to test the cost adhesive hypothesis within the framework of companies operating in the BIST Manufacturing Sector. In this context, 1406 companies of 138 companies operating in the BIST manufacturing sector have been analyzed using an annual observation. According to the findings obtained, the sample scope and the cost adhesion hypothesis were supported during the period. According to the findings, operating expenses, which showed an increase of 0.62 per cent against an increase in sales revenues of 1 per cent, showed a decline of only 0.44 per cent during the period in which an increase in revenues of 1 per cent occurred. In the context of statistically meaningful findings, the activity expenditure has been found as an asymmetrical behavior according to the periods in which the revenue increases.

Keywords:

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Hitit Sosyal Bilimler Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 606
Cite : 2.454
2023 Impact : 0.328
Hitit Sosyal Bilimler Dergisi