%0 Journal Article
%T THE ANALYSIS OF THE EFFECT OF MANAGEMENT LEVEL ACTIVITIES ON ORDER PROFITABILITY LEVEL WITH AHP AND TOPSIS METHODS
%A Hakan £¿elik
%A Kamil Ta£¿k£¿n
%A Recep Y£¿lmaz
%J -
%D 2018
%X Aim: The purpose of this study is to investigate the impact of operating-level operating costs on costs and profitability. Method: The cost impact of management-level expenses was examined by the FTM system. The change in profitability level and the most profitable customer analysis were evaluated with AHP and TOPSIS methods. Findings: The increase in the share of fixed costs within unit costs was caused by the fact that a significant share of the business-level costs were reflected as fixed costs. In addition, the distribution of management-level costs has increased fixed and variable costs. Although this has significantly affected the level of profitability , it has been determined that the effect on the most profitable customer order is less. Results: In costing and profitability studies, management-level expenses should be distributed
%K FTM
%K Karl£¿l£¿k Analizi
%K AHP
%K topsis
%U http://dergipark.org.tr/jobs/issue/38964/439727