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

Yıl 2014, Cilt: 22 Sayı: 22, - , 01.09.2014

Cemil Çiftçi

https://doi.org/10.17233/se.59619

Cited By: 1

Öz

Çalışmada, araştırma geliştirme, reklam, pazarlama ve dağıtım ile genel yönetim giderlerinin firmalar üzerindeki olası etkileri teorik olarak incelerek, 1998-2009 döneminde Türkiye’de imalat sanayi alt sektörlerindeki küçük, orta ve büyük ölçekli firmalarda bu değişkenlerin brüt kâr marjı üzerinde etkisi analiz edilmiştir. Ampirik sonuçlar küçük firmalarda yalnızca reklam, pazarlama ve dağıtım giderlerinin, orta ölçekli firmalarda ise araştırma geliştirme ve reklam, pazarlama ve dağıtım giderlerinin brüt kâr marjı üzerindeki etkisinin anlamlı olduğunu göstermektedir. Büyük ölçekli firmalarda bütün değişkenlerin etkisi anlamlı bulunurken, en büyük etkiye sahip değişkenin genel yönetim giderleri olduğu sonucuna ulaşılmıştır. Orta ölçekli firmalarda araştırma geliştirme harcamalarının brüt kâr marjı üzerindeki etkisinin büyük ölçekli firmalara kıyasla daha büyük bulunması, politika yapıcıları için oldukça önemli bir sonuçtur.

Anahtar Kelimeler

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