Özet:

Cost behavior refers to how or how a specific cost element will change or behave depending on the changes in the activity volume of an enterprise. Understanding the cost of the adhesive helps companies identify and manage their resources and capabilities more efficiently. Managers are often concerned with the costs of products and activities.  Marketing, sales and distribution expenditure and general management expenditure change the degree of cost adherence according to the financial situation of the companies. In the implementation part of the study, panel data analysis was used and the cost liability differences were studied using the cost data of the four different sectors of manufacturing enterprises located in Borsa Istanbul. The analysis used sales and sales costs, marketing, sales and distribution costs and general management costs. Three of these sectors have not been identified cost adhesive; the stone-based sector has been identified cost adhesive in marketing, sales and distribution costs.

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