The Effects of Production Costs on Competitiveness in Enterprises: A Practices in TR90 Manufacturing Sector

Muhasebe ve Finansman DergisiMuhasebe ve Finansman Dergisi No. 682015-10-01
Öndeş, Turan, Tosunoğlu, Büşra

Özet

The purpose of this study is to determine the effects of production costs on competitiveness in enterprises. In this regard, a model has been developed and tested. 3 hypotheses were constituted to test the model and a questionnaire was conducted to 349 firms which are operating in TR90 manufacturing sector. Structural equation model was used to test the hypotheses. According to findings of the analysis, it may be seen that, direct raw materials and supplies costs and general production costs have a negative but nearly equal effect on competiveness while direct labour costs have a negative but…

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