期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2020
卷号：13
期号：2
DOI：10.25287/ohuiibf.685931
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Theoretical approaches regarding cost behavior assume that costs react in an equally symmetrical manner to both increase and decrease of activity within the framework of traditional cost behavior. Nevertheless,empirical studies reveal an asymmetric cost behavior which can be defined as increase and the decrease of activities do not occur at the same percentage,and that these are realized asymmetrically. In this study,BIST chemical industry and metal industry of BIST manufacturing sector are examined separately and comparatively with the aim of testing the validity of cost stickiness. Since the panel data analysis,with which time-series and cross-sectional data are dealt,could provide more information than other econometric methods,the panel data analysis method is employed in this study with analysis period spanning from 2009 to 2018 utilizing a dataset on a quarterly basis. Whereas data set of the study collected from Public Disclosure Platform (PDP). The analyses are conducted on a framework of three different models,which include sales and cost of sales;sales and sales and marketing,sales,and distribution expenses;sales and general administrative expenses,respectively. The results of the study reveals that,the cost of sales linearly affected by the increase and decrease of sales. However no asymmetry is found within the sample sectors.
其他摘要：Maliyet davranışı ile ilgili teorik yaklaşımlar,geleneksel maliyet davranışı çerçevesinde,maliyetlerin faaliyet artış ve azalışına aynı derecede simetrik bir şekilde tepki verdiği yönündedir. Buna karşılık olarak ampirik çalışmalarda,maliyetlerde faaliyet
