Baharat üretim işletmelerinde maliyet muhasebesi sistem tasarımı üzerine bir araştırma
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Date
2014
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Abstract
İş yaşamında yaşanan yoğun rekabet işletme yönetiminde maliyetlerin önemini arttırmaktadır. Tam, doğru ve zamanlı maliyet bilgileri, yöneticilere maliyet yönetiminde destek olmaktadır. Nitelikli maliyet bilgilerinin elde edilebilmesi için işletmeye ve faaliyet gösterdiği sektöre uygun maliyet sisteminin tasarımı gereklidir. Bu çalışmanın amacı baharat üretim alanında faaliyet gösteren işletmelerin maliyet muhasebesi uygulamaları ile bu işletmelerin etkin bir maliyet sisteminden beklentilerini ortaya koymaktır. Bu doğrultuda, Baharat üretim yapan işletmede; maliyet muhasebesi uygulaması değerlendirilmiş ve bunun sonucunda Baharat üretim işletmesinde maliyet muhasebesi uygulamaları bulunmadığı sonucuna ulaşılmıştır. Bu çerçevede işletmelerin maliyet sisteminden beklentilerini karşılayacak ve özellikle baharat işletmelerinde kullanılabilecek; muhasebe standartlarına ve tek düzen hesap planına uygun olarak, safha maliyet sistemine dayalı bir maliyet muhasebesi modeli geliştirilmiştir. Maliyet muhasebesi sistem tasarımında belge ve bilgi akışının hangi bölümlerden nasıl geleceği, gider yerlerinin, gider çeşitlerinin belirlenmesi, baharat işletmesine özgü tek düzen hesap planının oluşturulması ve işçilik ve genel üretim giderlerinin takip ve değerlendirme sisteminin oluşturularak maliyet tasarımın hazırlanmasıdır.
Intense competition experienced business management business life increases the importance of the costs. Complete, accurate and timely cost information , and supports cost management to managers. Qualified cost of the eligible costs of information systems and business sector in which it operates in order to obtain design is required. This study aims to show activity in the field of spices production cost accounting practices of companies that are operating in a cost effective system to reveal their expectations . In this regard, the company engaged in the production Spices ; cost accounting practices were evaluated and it was concluded that this result does Spices production cost accounting practices in business . In this context, the cost of the system to meet the expectations of businesses and especially spices can be used in business ; In accordance with accounting standards and uniform chart of accounts , based on a cost accounting system process cost model is developed . How to come from which part of the cost accounting system design document and information flow goes places, determination of cost types , spices creation of business -specific uniform chart of accounts and monitoring of labor and production overheads and establishing the evaluation system is the preparation of cost design.
Intense competition experienced business management business life increases the importance of the costs. Complete, accurate and timely cost information , and supports cost management to managers. Qualified cost of the eligible costs of information systems and business sector in which it operates in order to obtain design is required. This study aims to show activity in the field of spices production cost accounting practices of companies that are operating in a cost effective system to reveal their expectations . In this regard, the company engaged in the production Spices ; cost accounting practices were evaluated and it was concluded that this result does Spices production cost accounting practices in business . In this context, the cost of the system to meet the expectations of businesses and especially spices can be used in business ; In accordance with accounting standards and uniform chart of accounts , based on a cost accounting system process cost model is developed . How to come from which part of the cost accounting system design document and information flow goes places, determination of cost types , spices creation of business -specific uniform chart of accounts and monitoring of labor and production overheads and establishing the evaluation system is the preparation of cost design.
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İşletme, Baharatlar, Maliyet, Maliyet muhasebesi, Business Administration, Spices, Maliyet sistemleri, Cost, Cost accounting, Sistem tasarımı, Cost systems, Tek düzen hesap planı, System design, Uniform accounting plan, Üretim işletmeleri, Production companies