Faaliyet Tabanlı Maliyetleme Sisteminde Faaliyet Seviyelerinde Maliyet Uygulaması
Küçük Resim Yok
Tarih
2005
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Son yirmi yılda ABD'de maliyet muhasebesi alanında en çok tartışılan konulardan biri olan faaliyet tabanlı maliyetleme sistemi, son on yıl içinde Avrupa da büyük ilgi görmeye başlamıştır. Ülkemiz açısından oldukça yeni o'an bu sistemin amacı birim maliyetlerinin daha sağlıklı hesaplanmasıdır. Ekonomik ve teknolojik alanlardaki hızlı gelişmeler, imalat teknolojisinde de yeni üretim sistemlerinin gelişmesine yol açmıştır. Geleneksel maliyetleme tekniklerinin yeni üretim sistemlerine uyum sağlamadığı ve yetersiz kaldığı tartışılmaktadır. Geleneksel sistemlerin yetersiz kaldığı zamanlarda faaliyet tabanlı maliyetlemenin kullanılması işletmelerimizin alacağı stratejik kararlarda daha sağlıklı maliyet bilgilerinden hareket edebilecekler sonuçta da gerek ulusal pazarlarda gerekse uluslararası pazarlarda hem rekabet güçleri hem de karlılıkları artacaktır. Bu çalışmada literatür taranarak faaliyete tabanlı maliyetlemenin teorik olarak yapısı incelenmiş ve faaliyet seviyelerinde uygulaması yapılmıştır.
One of the most discussing matter, Activity Based Costing has been discussed in cost accounting for the last twenty years in the USA. It began to attract attention in Europe in the last decade. The system is really new for our country its aim is to accumulate the unit cost in more accurately. The continuous developments in economy and tecnology have come out new production systems in manufacture techniques. There has been an argument about the efficiency of traditional costing techniques for the new production technique. in these case, that traditional systems are insufficuent, the asuge of ABC offers solutions for the enterprises about their strategic decisions and business enterprise begin from more appropriate cost information in their decisions finally, in both national and international markets, they will increase both their competitive power and their profit. In this study, the literature has been re-viewed and the theoratical structure of Activity Based Costing has been searched thoroughly and an application about activity levels has been made.
One of the most discussing matter, Activity Based Costing has been discussed in cost accounting for the last twenty years in the USA. It began to attract attention in Europe in the last decade. The system is really new for our country its aim is to accumulate the unit cost in more accurately. The continuous developments in economy and tecnology have come out new production systems in manufacture techniques. There has been an argument about the efficiency of traditional costing techniques for the new production technique. in these case, that traditional systems are insufficuent, the asuge of ABC offers solutions for the enterprises about their strategic decisions and business enterprise begin from more appropriate cost information in their decisions finally, in both national and international markets, they will increase both their competitive power and their profit. In this study, the literature has been re-viewed and the theoratical structure of Activity Based Costing has been searched thoroughly and an application about activity levels has been made.
Açıklama
Anahtar Kelimeler
İktisat, İşletme, Sosyal Bilimler Tarihi
Kaynak
Muhasebe ve Finansman Dergisi (. e-Muhasebe ve Finansman Dergisi)
WoS Q Değeri
Scopus Q Değeri
Cilt
0
Sayı
25
