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Investigation of Cost Stickiness In BIST Manufacturing Sector

Author

Listed:
  • Emre Horasan

    (Kafkas University)

  • Alirıza Ağ

    (Bayburt University)

  • Tuncer Yılmaz

    (Kafkas University)

Abstract

This study aims to examine cost stickiness between sales and sales costs and operating expenses in BIST manufacturing sector enterprises. 176 manufacturing companies were tested in four different models in three groups as small, large and one whole. The annual data of the companies for the period of 2010-2018 were analyzed in the SPSS statistics program. According to the findings obtained, while cost adhesiveness is not determined between Sales and Cost of Sales in one and two years period, it is determined that the costs are sticky in both periods and in all enterprises between Sales and Operating Expenses.

Suggested Citation

  • Emre Horasan & Alirıza Ağ & Tuncer Yılmaz, 2020. "Investigation of Cost Stickiness In BIST Manufacturing Sector," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 35(113), pages 185-206, April.
    • Handle: RePEc:acc:malfin:v:35:y:2020:i:113:p:185-206
    DOI: https://doi.org/10.33203/mfy.602728
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    Keywords

    Maliyet Yapışkanlığı; İmalat Sektörü; Faaliyet Gİderleri; Satışların Maliyeti;
    All these keywords.

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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