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Maliyet davranışı ile ilgili çalışmalar maliyetlerde faaliyetler arttıkça meydana gelen artış ile faaliyetler azaldıkça meydana gelen azalışın aynı oranda gerçekleşmediğini, yani faaliyetlere bağlı olarak ortaya çıkan maliyet artış ve azalışlarının asimetrik olduğunu ortaya çıkarmıştır. Literatürde maliyet yapışkanlığı olarak adlandırılan bu durum, geleneksel maliyet yaklaşımında savunulan “maliyetlerin faaliyet artışına ve azalışına aynı derecede tepki verdiği” tezinin tersini ortaya koymaktadır. Bu çalışmada da, Borsa İstanbul’da faaliyet gösteren 116 imalat firmasının 2008-2016 dönemi yıllık verilerinin maliyet yapışkanlığı davranışı gösterip göstermediği test edilmiştir. Bu amaçla satışlar ile satışların maliyeti, satışlar ile pazarlama satış ve dağıtım giderleri ve satışlar ile genel yönetim giderleri dâhil edilmek suretiyle üç farklı model kurulmuş ve panel veri analizi ile test edilmiştir. Yapılan analizler sonucunda, her üç modele göre de maliyet yapışkanlığının varlığı tespit edilmiştir. Bu durum önceki çalışmaları destekler niteliktedir.
Studies on cost behavior have shown that the increase in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs and the decrease in costs. This situation, called cost adhesion in literature, shows the opposite of the thesis "coins react equally to the increase and decrease of activity" which is supported by the traditional cost approach. In this study, it was also tested whether the annual data of 116 manufacturing companies operating in Borsa Istanbul for the period 2008-2016 showed cost adhesive behavior. For this purpose; sales and sales costs, sales and marketing sales and distribution costs and sales and general management costs were established three different models and tested with panel data analysis. As a result of the analyses made, the existence of cost adhesive according to both three models was identified. This supports the previous work.
Cost behavior studies revealed that costs increase more with activity increases than they decrease with activity decreases, i.e. increases and decreases in costs are asymmetrical. This reveals the opposite of the thesis that "costs react equally to the increase and decrease in activity" in the traditional cost approach. This situation is called cost stickiness in the literature. This study also aims to test whether 116 manufacturing firms trading in İstanbul Stock Exchange show cost stickiness behavior for 2008-2016 period. For this purpose, three different models with (1) sales and cost of sales; (2) sales and marketing, selling and distribution expenses; (3) sales and general administration expenses were established and tested with panel data analysis. Results of the analyses revealed that cost stickiness exists for all three models, supporting previous studies.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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