THE EFFECT OF COST MANAGEMENT SYSTEMS ON BUSINESS PROFITABILITY IN BİST MANUFACTURING INDUSTRY FIRMS
Journal Title: ULUSLARARASI AFRO-AVRASYA ARAŞTIRMALARI DERGİSİ - Year 2017, Vol 2, Issue 4
Abstract
The aim of the study is to determine the cost management systems applied by the enterprises that are traded in the BİST Manufacturing industry sector. It is another purpose of the study to determine whether cost management systems have an effect on operating profitability. The data obtained from 44 questionnaires returned from the questionnaire sent to the businesses that were traded in the BIST industry index were analyzed with Kruskall Wallis Method from nonparametric tests with Eviews 9.0 program. As a result of the analysis made, it is found out that the most used cost management system in the sample is Activity Based Costing. Moreover, it has been determined that there is a statistically significant relationship between the Activity Based Costing system and the net profit of the enterprises.
Authors and Affiliations
Şerife Önder, Ümmühan Kalay
Keywords
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