@article{2015,title={RİSK MANAGEMENT: AN EARLY WARNİNG SYSTEM FOR MANUFACTURING INDUSTRY},abstractNode={Revealing the influences of possible financial difficulties/crises on real sector and revealing the risks that organizations may face in a possible difficulty/crisis situation are crucial to be influenced less from crisis and to determine the measurements required to be taken in crisis situation. It is known that manufacturing industry constitutes 80 per cent of the industry. A decrease in the rate of capacity utilisation in a possible shrinkage in manufacturing industry will both affect the growth negatively and increase the manufacturing costs when less product is manufactured with the same capacity. Fix costs per unit will increase with the increase in manufacturing costs. The purpose of this study is to produce a risk assessment model for determining and forecasting, in a decrease in the rate of capacity utilisation, unabsorbed costs consist of fix costs which cannot be compensated from sales revenues.},author={Duygu CELAYİR-- Selim Yüksel PAZARÇEVİREN},year={2015},journal={The Journal of Academic Social Science}}