Maliyet muhasebesi ve dokuma sektöründe bir uygulama
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2015
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Abstract
Küresel piyasalarda yaşanmakta olan sert ve yoğun rekabet özellikle üretim işletmelerinde üretime ilişkin maliyetlerin önemini arttırmaktadır. Maliyet sistemleri ve teknikleri dikkate alındığında üretime ilişkin tam, doğru ve zamanlı maliyet bilgileri, işletme yöneticilerine maliyet yönetiminde yardımcı olmaktadır. İşletmeler için bilginin en önemli unsur olması sebebiyle, nitelikli ve kaliteli maliyet bilgilerine ulaşılabilmesi için işletmenin ihtiyacı olan maliyet sistemi aynı zamanda faaliyet içinde bulunduğu sektöre de uygun bir maliyet sistemi olmalıdır. Bu çalışmanın amacı kumaş üretim alanında faaliyet gösteren üretim işletmelerinin maliyet muhasebesi uygulamaları ile söz konusu üretim işletmelerinin etkin ve verimli bir maliyet sisteminden elde edebilecekleri faydayı ortaya koymaktır. Anahtar Kelimeler : Maliyet Muhasebesi, Faaliyet Tabanlı Maliyetleme
Global markets experiencing hard and intense competition, especially the importance of the production enterprises increases the cost for production. Considering the cost systems and techniques relating to the production, the complete, accurate and real-time cost information helps in the management of business managers cost. The most important elements of information for business due to the high quality and cost information, accessible to qualified business needs cost at the same time, the cost to the sector in which the activity system. The aim of this study was to fabric production in the field of production of cost accounting practices in question is a cost effective and efficient manufacturing enterprises can benefit from the system. Key Words : Cost Accounting, Activity-Based Cost
Global markets experiencing hard and intense competition, especially the importance of the production enterprises increases the cost for production. Considering the cost systems and techniques relating to the production, the complete, accurate and real-time cost information helps in the management of business managers cost. The most important elements of information for business due to the high quality and cost information, accessible to qualified business needs cost at the same time, the cost to the sector in which the activity system. The aim of this study was to fabric production in the field of production of cost accounting practices in question is a cost effective and efficient manufacturing enterprises can benefit from the system. Key Words : Cost Accounting, Activity-Based Cost
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Keywords
İşletme, Aktiviteye dayalı muhasebe, Dokuma endüstrisi, Business Administration, Dokumacılık, Activity based costing, Weaving industry, Maliyet, Weaving, Maliyet muhasebesi, Cost, Cost accounting, Üretim işletmeleri, Production companies
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86