Valuation as a tool for marketing costs of sales activity in food sector in Turkey

Todays Food İndustries are the countries undenialde sectors. These food İndustries are a crucial, active and promising part of the economical grawth of a country, so it is because of these reasons that the firms which are active in the food industry use their sourses appropriately that has become important. One of the main ways of measuring how these sourses are used by the firms are Data Envelopment Analysis (DEA). DEA is based on a these methods that 28 firms have active analysis in particular in the years of 2004 to 2014 in regards to the working procedure. İt was been decided that a comparing will be done through a company of CCR and BCC modules. Therefore firms have been evated in regarss to modle, sales and the cost of these sales in referance to the change. As for the loss amount of the companies will avalute these. After the results of the analyis it is aimed the cost of the non effective firms sales costs are to be activated