Investigation of Cost Stickiness In BIST Manufacturing Sector

Emre Horasan, Alirıza Ağ and Tuncer Yılmaz
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Emre Horasan: Kafkas University
Alirıza Ağ: Bayburt University
Tuncer Yılmaz: Kafkas University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2020, vol. 35, issue 113, 185-206

Abstract: This study aims to examine cost stickiness between sales and sales costs and operating expenses in BIST manufacturing sector enterprises. 176 manufacturing companies were tested in four different models in three groups as small, large and one whole. The annual data of the companies for the period of 2010-2018 were analyzed in the SPSS statistics program. According to the findings obtained, while cost adhesiveness is not determined between Sales and Cost of Sales in one and two years period, it is determined that the costs are sticky in both periods and in all enterprises between Sales and Operating Expenses.

Keywords: Maliyet Yapışkanlığı; İmalat Sektörü; Faaliyet Gİderleri; Satışların Maliyeti (search for similar items in EconPapers)
JEL-codes: D22 D24 M40 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:35:y:2020:i:113:p:185-206

DOI: 10.33203/mfy.602728

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