THE ANALYSIS OF THE EFFECT OF MANAGEMENT LEVEL ACTIVITIES ON ORDER PROFITABILITY LEVEL WITH AHP AND TOPSIS METHODS

İŞLETME DÜZEYİ FAALİYETLERİNİN SİPARİŞ KARLILIĞINA ETKİSİNİ AHP VE TOPSİS YÖNTEMLERİYLE ANALİZ EDİLMESİ

Abstract

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.

Özet

Amaç: İşletme düzeyi faaliyet giderlerinin maliyetlere ve karlılık düzeyine etkisini araştırmaktır.Yöntem: AHP ve TOPSIS ile karlılık değişimi ve FTM ile de maliyetlere olan etkisi incelenmiştir.Bulgular: Birim maliyetlerin artmıştır ve karlılık analize etkisi belirlenmiştir. Sonuç: Maliyetleme ve karlılık çalışmalarında, işletme düzeyi giderleri dağıtılmalıdır.