Maliyet Yapışkanlığının Panel Veri Analizi ile Test Edilmesi: BİST Taş ve Toprak Endeksi Örneği

Year 2024, Volume: 14 Issue: 3, 700 - 722, 30.09.2024

Ömer Burak Paksoy , Hüseyin Şentürk

https://doi.org/10.18074/ckuiibfd.1464889

Abstract

Bu çalışmanın amacı, 2012-2022 dönemlerini kapsayan Borsa İstanbul (BİST) Taş ve Toprak Endeksinde (XTAST) yer alan şirketler açısından satış gelirleri ile satış maliyetleri, genel yönetim giderleri, pazarlama, satış ve dağıtım giderleri ve faaliyet giderleri arasında maliyet yapışkanlığı hipotezinin geçerliliğinin ampirik olarak test edilmesidir. Çalışmada, maliyet yapışkanlığının geçerliliğinin araştırılması için iki ayrı hipotez ve dört farklı model geliştirilmiş ve bu modeller, panel veri analiz yöntemi ile test edilmiştir. Araştırmada elde edilen bulgulara göre, birinci ve üçüncü modelde maliyet yapışkanlığının olmadığı, ikinci ve dördüncü modellerde ise maliyet yapışkanlığı hipotezlerinin geçerli olduğu sonucuna ulaşılmıştır. Çalışma sonucunda, satış maliyetleri ile pazarlama, satış ve dağıtım giderlerinde geleneksel maliyet yapısının geçerli olduğu; genel yönetim giderleri ve faaliyet giderlerinde ise maliyet yapışkanlığı hipotezinin geçerli olduğu kanaatine ulaşılmıştır.

Keywords

Maliyet ve yönetim muhasebesi, maliyet yapışkanlığı, asimetrik maliyet davranışı, borsa istanbul, taş ve toprak endeksi, panel veri analizi

Testing Cost Stickiness With Panel Data Analysis: The Case of BIST Stone and Soil Index

Abstract

The purpose of this study is to empirically test the validity of the cost stickiness hypothesis between sales revenues and sales costs, general administrative expenses, marketing, selling and distribution expenses and operating expenses for the companies in the Borsa Istanbul (BIST) Stone and Soil Index (XTAST) covering the period 2012-2022. In the study, two different hypotheses and four different models were developed to investigate the validity of cost stickiness and these models were tested by panel data analysis method. According to the findings of the study, it is concluded that there is no cost stickiness in the first and third models, while the cost stickiness hypotheses are valid in the second and fourth models. As a result of the study, it is concluded that the traditional cost structure is valid in selling costs and marketing, selling and distribution expenses, while the cost stickiness hypothesis is valid in general administrative expenses and operating expenses.

Keywords

Cost and managerial accounting, cost stickiness, asymmetric cost behavior, istanbul stock exchange, stone and soil index, panel data analysis

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