{"id":2484,"date":"2013-10-19T22:02:01","date_gmt":"2013-10-19T19:02:01","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=2484"},"modified":"2013-10-19T22:02:19","modified_gmt":"2013-10-19T19:02:19","slug":"turkiyede-maliyet-yapiskanliginin-gecerliligi-istanbul-menkul-kiymetler-borsasi-imkb-orneginde-panel-veri-analizi","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/turkiyede-maliyet-yapiskanliginin-gecerliligi-istanbul-menkul-kiymetler-borsasi-imkb-orneginde-panel-veri-analizi","title":{"rendered":"T\u00fcrkiye\u2019de Maliyet Yap\u0131\u015fkanl\u0131\u011f\u0131n\u0131n Ge\u00e7erlili\u011fi: \u0130stanbul Menkul K\u0131ymetler Borsas\u0131 (IMKB) \u00d6rne\u011finde Panel Veri Analizi"},"content":{"rendered":"\n\n<\/colgroup>\n\n\n\n\n\n
Makale Bilgileri<\/b><\/span><\/span><\/td>\n<\/tr>\n
Dergi:<\/b><\/span><\/span>\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi
\n<\/span>Makalenin Ba\u015fl\u0131\u011f\u0131:<\/b><\/span><\/span> T\u00fcrkiye\u2019de Maliyet Yap\u0131\u015fkanl\u0131\u011f\u0131n\u0131n Ge\u00e7erlili\u011fi: \u0130stanbul Menkul K\u0131ymetler Borsas\u0131 (IMKB) \u00d6rne\u011finde Panel Veri Analizi
\n<\/span>Yazar(lar): <\/b><\/span><\/span>Muhsin \u00c7elik,<\/span>Pamukkale \u00dcniversitesi, \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi, \u0130\u015fletme B\u00f6l\u00fcm\u00fc muhsincelik@pau.edu.tr
\n<\/i><\/span>D\u00fcndar K\u00f6k, <\/span>Pamukkale \u00dcniversitesi, \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi, \u0130\u015fletme B\u00f6l\u00fcm\u00fc dkok@pau.edu.tr
\n<\/i><\/span>Cilt:<\/b><\/span><\/span>4
\n<\/span>Say\u0131:<\/b><\/span><\/span>4
\n<\/span>Y\u0131l:<\/b><\/span><\/span>2013
\n<\/span>Sayfa:<\/b><\/span><\/span> 37-48
\n<\/span>ISSN:<\/b><\/span><\/span>1309-2448<\/span><\/td>\n<\/tr>\n
\u00d6zet<\/b><\/span><\/span><\/td>\n<\/tr>\n
\n

Bu \u00e7al\u0131\u015fman\u0131n amac\u0131, T\u00fcrkiye\u2019de maliyet yap\u0131\u015fkanl\u0131\u011f\u0131 olgusunun \u0130MKB \u00f6rne\u011finde panel veri analizi arac\u0131l\u0131\u011f\u0131yla test edilmesidir. \u00c7al\u0131\u015fma \u0130MKB\u2019de 1995-2011 d\u00f6neminde kesintisiz olarak i\u015flem g\u00f6ren 119 firman\u0131n toplam 2023 g\u00f6zlemi kullan\u0131larak ger\u00e7ekle\u015ftirilmi\u015ftir. Ara\u015ft\u0131rma sonucunda, sat\u0131\u015flardaki oransal art\u0131\u015f\u0131n farkl\u0131 maliyet unsurlar\u0131nda de\u011fi\u015fik oranlarda art\u0131\u015fa neden oldu\u011fu belirlenmi\u015ftir. Ancak sat\u0131\u015flarda oransal azal\u0131\u015flar\u0131n ya\u015fand\u0131\u011f\u0131 d\u00f6nemlerde, sat\u0131\u015f azal\u0131\u015flar\u0131n\u0131n maliyetler \u00fczerindeki etkisinin, oransal art\u0131\u015f d\u00f6neminde g\u00f6zlenen de\u011ferlere k\u0131yasla daha d\u00fc\u015f\u00fck d\u00fczeylerde ger\u00e7ekle\u015fti\u011fi belirlenmi\u015ftir. Buna g\u00f6re \u00f6rneklem firmalarda sat\u0131\u015flarla maliyetler aras\u0131ndaki ili\u015fkinin do\u011frusal olmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r. Ba\u015fka bir deyi\u015fle \u0130MKB \u00f6rne\u011finde, cari d\u00f6nem i\u00e7in modellenen maliyet unsurlar\u0131n\u0131n b\u00fct\u00fcn\u00fc a\u00e7\u0131s\u0131ndan, ard\u0131\u015f\u0131k d\u00f6nemler i\u00e7in ise sadece sat\u0131\u015flar\u0131n maliyeti bak\u0131m\u0131ndan maliyet yap\u0131\u015fkanl\u0131\u011f\u0131 olgusunun ge\u00e7erli oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

Anahtar Kelimeler:<\/b><\/span><\/span> Y\u00f6netim Muhasebesi, maliyet davran\u0131\u015f\u0131, maliyet asimetrisi, maliyet yap\u0131\u015fkanl\u0131\u011f\u0131<\/span><\/p>\n

JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/b><\/span><\/span> M41, M49<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi:\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: T\u00fcrkiye\u2019de Maliyet Yap\u0131\u015fkanl\u0131\u011f\u0131n\u0131n Ge\u00e7erlili\u011fi: \u0130stanbul Menkul K\u0131ymetler Borsas\u0131 (IMKB) \u00d6rne\u011finde Panel Veri Analizi Yazar(lar): Muhsin \u00c7elik,Pamukkale \u00dcniversitesi, \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi, \u0130\u015fletme B\u00f6l\u00fcm\u00fc muhsincelik@pau.edu.tr D\u00fcndar K\u00f6k, Pamukkale \u00dcniversitesi, \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi, \u0130\u015fletme B\u00f6l\u00fcm\u00fc dkok@pau.edu.tr Cilt:4 Say\u0131:4 Y\u0131l:2013 Sayfa: 37-48 ISSN:1309-2448 \u00d6zet Bu \u00e7al\u0131\u015fman\u0131n […]<\/p>\n

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