Türkiye İmalat Sanayiinde Ölçek Bazında Kârlılık ve Temel Giderler İlişkisi: 1998-2009 Dönemi

This study examine the effects of research and development (R&D), advertising, marketing and distribution and general management expenses on firms and analysis these variables effects on gross profit margin for small, medium-sized, and large firms with Turkish Manufacturing subsectors data by empirically. Our empirical results show that for the small size only advertising, marketing and distribution expenses is significant, for medium-sized firms R&D and advertisement, marketing and distribution is significant, but general management expenses is not. For the large firms all variables are significant, but the most important variable on gross profit margin is the general administrative expenses. The result of R&D effect on gross profit margin in medium-sized firms is bigger than in large firms is quite important for policy makers.