Abstract
One of the main problems faced by business managers from the past to the present is how to use their resources in the most profitable way. It is the planning of what, where, how much, when, how, for whom it will be produced or presented, and their financing. The aim of this study is to examine the effects of advertising spendings on operating profit, which is the most important element of the promotion mix in the marketing function with R&D spendings using regression analysis, additionally to explain how the competitive parity method has an impact on budget planning by performing cluster analysis by sectors.
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