期刊名称：Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1308-5549
电子版ISSN：2147-4206
出版年度：2016
卷号：6
期号：1
页码：1-16
DOI：10.18074/cnuiibf.249
语种：English
出版社：Çankırı Karatekin University
摘要：In this study,it has been aimed to measure the cost management performance of BIST cement sector firms with the approach that the cost data of these firms considered as an input factor and the profit data of these firms considered as an output factor.For this purpose,the firms included in the analysis scope were analyzed by data envelopment analysis method for each year of 2010 – 2014 observation range.According to the obtained results,in terms of cost management performance,it was determined that one firm is relative full efficiency for all periods;additionally,four firms are relative full efficiency for the last period.
其他摘要：Bu çalışmada,BIST çimento sektöründe faaliyet gösteren firmalara ait maliyet verilerinin bir girdi faktörü ve kâr verilerinin bir çıktı faktörü olarak ele alındığı bir yaklaşımla,söz konusu firmaların maliyet yönetimindeki performanslarının ölçülmesi amaç
