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

H. Çeli̇k, Recep Yilmaz, K. Taşkın
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引用次数: 0

Abstract

Amac : Isletme duzeyi faaliyet giderlerinin maliyetlere ve karlilik duzeyine etkisini arastirmaktir. Yontem : AHP ve TOPSIS ile karlilik degisimi ve FTM ile de maliyetlere olan etkisi incelenmistir. Bulgular :  Birim maliyetlerin artmistir ve karlilik analize etkisi belirlenmistir. Sonuc : Maliyetleme ve karlilik calismalarinda, isletme duzeyi giderleri dagitilmalidir.
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目的 :调查运营费用对成本和盈利水平的影响。方法 :使用 AHP 和 TOPSIS 分析盈利能力的变化,使用 FTM 分析对成本的影响。结果 : 分析了单位成本的增加和对盈利能力的影响。结论 :在成本核算和盈利能力研究中,应分配运营水平成本。
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