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SAHİPLİĞİN TOPLAM MALİYETİ YAKLAŞIMININ SATIN ALMA KARARLARINDA SANAYİ İŞLETMELERİ TARAFINDAN KULLANILMA İSTEĞİNİN LOGİT MODEL YARDIMIYLA BELİRLENMESİ

DETERMINING THE USAGE DESIRE TO TOTAL COST OF OWNERSHIP APPROACH WITH THE LOGIT MODEL IN THE DECISION OF PURCHASING BY MANUFACTURING ENTERPRISES

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Abstract (2. Language): 
Enterprises have to outsource the most of goods and services that they need in order to continue their operations. It is due to the costs of outsourced goods and services represent a significant percentage within total costs. Given the current global economic circumstances, enterprises who are able to achieve cost savings in these items sustain a significant competitive advantage over their rivals. Among the strategic cost management techniques, Total Cost of Ownership (TCO) approach is accepted as an effective tool for such cost savings. The main purpose of this study is to forecast the willingness of use to TCO approach of manufacturing enterprises in Turkey, according to their applied level of importance to benefits and difficulties of this approach, using Logistic Regression Analysis. The survey which had been prepared for this purpose had been applied on 225 enterprises among the 500 Large Manufacturing Enterprises of Turkey, determined by Istanbul Chamber of Industry in 2010. Results showed that it had been observed that the benefits of TCO have no effect on enterprises decision making process while difficulties of this approach have negative effects.
Abstract (Original Language): 
İşletmeler faaliyetlerini sürdürebilmek için ihtiyaç duydukları mal ve hizmetlerin çoğunu dış kaynaklardan tedarik etmek durumundadır. Bu sebeple dışarıdan satın alınan varlıkların maliyetleri, toplam maliyetler içerisinde önemli bir paya sahiptir. Küresel ekonomi şartlarında bu maliyetlerde tasarruf sağlayabilen işletmeler rakipleri karşısında ciddi bir üstünlük sağlamaktadır. Stratejik maliyet yönetimi tekniklerinden Sahipliğin Toplam Maliyeti (STM) yaklaşımı da satın alma maliyetlerini düşürme noktasında etkin bir araç olarak kabul görmektedir. Bu doğrultuda çalışmanın temel amacı, Türkiye'deki sanayi işletmelerinin STM yaklaşımının fayda ve zorluklarını önemseme düzeylerine göre yöntemi kullanma isteklerini Lojistik Regresyon Analizi ile tahmin etmektir. Bu amaç doğrultusunda hazırlanan anket, İstanbul Sanayi Odası'nın 2010 yılı için belirlediği Türkiye'nin 500 Büyük Sanayi Kuruluşu içerisinden 225 firmada uygulanmıştır. Araştırmanın sonucunda, STM'nin faydalarının yaklaşımın firmalar tarafından benimsenmesinde herhangi bir etkiye sahip olmadığı ancak zorluklarının firmaların yaklaşıma olan ilgilerini ters yönde etkilediği tespit edilmiştir.
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