THE ANALYSIS OF STICKY COST ADHESIVES BY SECTORS IN ISTANBUL STOCK EXCHANGE WITH PANEL DATA ANALYSIS

Cost behavior refers how a particular cost element would change or how it would behave depending on the changes in the operating volume of the business. Understanding sticky costs helps companies identify and manage their resources and capacities more efficiently. Managers are often concerned with the costs of products and activities. Marketing, sales and distribution expenses and general management expenses change the degree of cost stickiness according to the financial position of firms. In the application part of the study panel data analysis is used and cost-stickiness differences are examined by using the cost data of the manufacturing enterprises in four different sectors in Istanbul Stock Exchange. In the analysis, sales and cost of sales, marketing, sales and distribution expenses and general administrative expenses are used. No cost stickiness is found in three of these sectors while in stone-based sector cost-stickiness is determined in marketing, sales and distribution expenses