THE RELATIONSHIP BETWEEN OPERATING EXPENSES AND PROFITABILITY: A RESEARCH IN BIST

Hakan Yüksek; Mustafa Kısakürek

Makale detayları

THE RELATIONSHIP BETWEEN OPERATING EXPENSES AND PROFITABILITY: A RESEARCH IN BIST

Yazarlar:

Hakan Yüksek | Mustafa Kısakürek

Yayıncı:

Süleyman Demirel University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.28 Issue 3, pp.305-323

Belge Tipi:

Makale

Yayın Tarihi:

7/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296602

pISSN:

1301-0603

Anahtar kelimeler:

Özet:

 Today, all strategies that are likely to contribute to the continuation of business activities are carefully evaluated by the decision-making bodies of the business. In particular, one of them is to provide expense and cost control to increase profitability, which has a first-degree effect on increasing the market value, which is the main purpose of the enterprise. Numerous studies have been carried out by academic circles on the aforementioned subject. One of the research subjects was to what extent the operating expenses, which are not included in the cost of the product but are necessary for the continuity of the activities, affect the profitability. Research and development expenses, marketing, sales and distribution expenses, general administrative expenses, which are included in operating expenses, are our independent variables; gross profitloss, operating profitloss, ordinary profitloss, net profitloss, which are among the profit items of the enterprise, formed dependent variables. The data source of the research is the income statements of 17 companies whose shares are traded in the food sector in Borsa Istanbul between 2009 and 2020. In the study, the research findings obtained as a result of the analysis of the data with the panel data analysis method are included. In summary, in the study; It has been determined that marketing, sales and distribution expenses affect all dependent variables positively, and general administrative expenses affect all profit items except net profit. Research and development expenses, on the other hand, have a positive effect on gross profit and operating profit, but a negative effect on net profit. The effect of research and development expenses on ordinary profit was not significant.

 Today, all strategies that are likely to contribute to the continuation of business activities are carefully evaluated by the decision-making bodies of the business. In particular, one of them is to provide expense and cost control to increase profitability, which has a first-degree effect on increasing the market value, which is the main purpose of the enterprise. Numerous studies have been carried out by academic circles on the aforementioned subject. One of the research subjects was to what extent the operating expenses, which are not included in the cost of the product but are necessary for the continuity of the activities, affect the profitability. Research and development expenses, marketing, sales and distribution expenses, general administrative expenses, which are included in operating expenses, are our independent variables; gross profitloss, operating profitloss, ordinary profitloss, net profitloss, which are among the profit items of the enterprise, formed dependent variables. The data source of the research is the income statements of 17 companies whose shares are traded in the food sector in Borsa Istanbul between 2009 and 2020. In the study, the research findings obtained as a result of the analysis of the data with the panel data analysis method are included. In summary, in the study; It has been determined that marketing, sales and distribution expenses affect all dependent variables positively, and general administrative expenses affect all profit items except net profit. Research and development expenses, on the other hand, have a positive effect on gross profit and operating profit, but a negative effect on net profit. The effect of research and development expenses on ordinary profit was not significant.

 Today, all strategies that are likely to contribute to the continuation of business activities are carefully evaluated by the decision-making bodies of the business. In particular, one of them is to provide expense and cost control to increase profitability, which has a first-degree effect on increasing the market value, which is the main purpose of the enterprise. Numerous studies have been carried out by academic circles on the aforementioned subject. One of the research subjects was to what extent the operating expenses, which are not included in the cost of the product but are necessary for the continuity of the activities, affect the profitability. Research and development expenses, marketing, sales and distribution expenses, general administrative expenses, which are included in operating expenses, are our independent variables; gross profitloss, operating profitloss, ordinary profitloss, net profitloss, which are among the profit items of the enterprise, formed dependent variables. The data source of the research is the income statements of 17 companies whose shares are traded in the food sector in Borsa Istanbul between 2009 and 2020. In the study, the research findings obtained as a result of the analysis of the data with the panel data analysis method are included. In summary, in the study; It has been determined that marketing, sales and distribution expenses affect all dependent variables positively, and general administrative expenses affect all profit items except net profit. Research and development expenses, on the other hand, have a positive effect on gross profit and operating profit, but a negative effect on net profit. The effect of research and development expenses on ordinary profit was not significant.

 Günümüzde işletme faaliyetlerinin devamına katkı sağlaması muhtemel tüm stratejiler işletmenin karar organları tarafından dikkatle değerlendirilmektedir. Özellikle, işletmenin temel amacı olan piyasa değerinin artırılmasında birinci dereceden etkisi olan karlılığın yükseltilmesine yönelik gider ve maliyet kontrolünün sağlanması bunlardan birisini oluşturmaktadır. Akademik çevreler tarafından bahsi geçen konu üzerinde çok sayıda araştırma gerçekleştirilmiştir. Araştırma konularından birini ise mamulün maliyetine girmeyen ancak faaliyetlerin devamlılığı için gerekli olan faaliyet giderlerinin, karlılığı ne ölçüde etkilediği hususu olmuştur. Faaliyet giderleri ile işletmenin kar kalemleri arasındaki ilişkinin belirlenmesi üzerine gerçekleştirilen araştırmada faaliyet giderleri içerisinde yer alan araştırma-geliştirme giderleri, pazarlama, satış ve dağıtım giderleri, genel yönetim giderleri bağımsız değişkenleri; işletmenin kar kalemlerinden olan brüt karzarar, faaliyet karızararı, olağan karzarar, net karzarar bağımlı değişkenleri oluşturmuştur. Araştırmanın veri kaynağını, Borsa İstanbulda hisseleri gıda sektöründe işlem gören 17 adet işletmenin 2009 ve 2020 yılları arasına ait gelir tabloları oluşturmuştur. Çalışmada, verilerin panel veri analizi yöntemiyle analiz edilmesi neticesinde elde edilen araştırma bulgularına yer verilmiştir. Çalışmada özetle; pazarlama, satış ve dağıtım giderlerinin bağımlı değişkenlerin tamamını, genel yönetim giderlerinin ise net kar hariç tüm kar kalemlerini pozitif yönde etkilediği tespit edilmiştir. Araştırma geliştirme giderlerinin ise bağımlı değişkenlerden brüt kar ve faaliyet karını pozitif, net karı ise negatif etkilediği görülmüştür. Araştırma geliştirme giderlerinin olağan kar üzerindeki etkisi ise anlamlı gerçekleşmemiştir.

Makale detayları

THE RELATIONSHIP BETWEEN OPERATING EXPENSES AND PROFITABILITY: A RESEARCH IN BIST

Yazarlar:

Hakan Yüksek | Mustafa Kısakürek

Yayıncı:

Süleyman Demirel University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.28 Issue 3, pp.305-323

Belge Tipi:

Makale

Yayın Tarihi:

7/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296602

pISSN:

1301-0603

Faaliyet Giderleri

Karlılık

BİST

Gıda SektörüFaaliyet Giderleri

Karlılık

BİST

Gıda Sektörü

Sayı

Makale detayları

Yazarlar: Hakan Yüksek | Mustafa Kısakürek

Yayıncı: Süleyman Demirel University

Ana Başlıklar: Finansal Muhasebe

Dergi: Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.28 Issue 3, pp.305-323

Belge Tipi: Makale

Yayın Tarihi: 7/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001296602

pISSN: 1301-0603

Sayı

Yazarlar:

Hakan Yüksek | Mustafa Kısakürek

Yayıncı:

Süleyman Demirel University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.28 Issue 3, pp.305-323

Belge Tipi:

Makale

Yayın Tarihi:

7/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296602

pISSN:

1301-0603