Konaklama işletmelerinde maliyet muhasebesi maliyet analizleri ve uygulama
No Thumbnail Available
Date
2015
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Open Access Color
OpenAIRE Downloads
OpenAIRE Views
Abstract
Turizm sektörünün en önemli gelir kaynaklarının başında hiç şüphesiz konaklama işletmeleri gelmektedir. Turizm gelirlerinin ülke ekonomisine sağladığı büyük katkı yapılan araştırmalarla ortaya konulmuştur. Hangi işletme olursa olsun işletmeler kar elde etmek için var olurlar. Karı etkileyen en önemli unsurda elbette ki maliyetlerdir. İşletmeler mal veya hizmetin satış fiyatını belirlemek için, mal veya hizmeti oluşturan maliyetlerinin neler olduğunu tespit eder, işletme giderlerini denetler, sektördeki fiyat incelemelerini yaparlar. Böylelikle ürün ve hizmeti talep edenlere karşı kaliteyi en uygun fiyata verirken, kendi varlıklarını rekabet ortamında koruyarak karlarını maksimum düzeye getirmeyi hedeflerler. Ürün veya hizmet maliyeti bilindiği sürece maliyetlere etki eden unsurlarda kontrol edilebilir. Konaklama işletmelerindeki maliyetler bu çalışmanın konusunu oluşturmaktadır. Bu çalışmada öncelikle konaklama işletmeleri hakkında bilgiler verilmiş, konaklama işletmelerindeki maliyetler incelenmiş, maliyet analizleri yapılmış ve gelirlerle ilgili fiyatlamaların nasıl yapıldığı açıklanmaya çalışılmış, konunun daha net anlaşılması açısından bir uygulama örneği verilerek, ekler bölümünde örnek bir hesap planı ve çeşitli gelir tablosu örnekleri sunulmuştur. Anahtar Kelimeler: Konaklama işletmeleri, maliyet, maliyet unsurları, maliyet analizi.
Accommodation enterprises are the most primary sources of tourism sector. Research reveal that tourism incomes contribute to the economy of the country. An enterprise exists in order to make profit. The most important factor that affects profit is definitely costs. In order to determine the price of commodity and services, enterprises fix the cost of the commodity and the services, supervises expenses and analyzes prices in the sector. In this manner, while they provide high quality commodity and service in the most reasonable price to customers, they aim to maximize their profits by protecting their existence in the competitive environment. As long as the cost of the commodity and the services is known, the elements that affect costs can be controlled accordingly. The main concern of this research is costs of accommodation enterprises. In this study, first accommodation enterprises are introduced, the costs of accommodation enterprises are examined, cost analysis are made and then it is aimed to examine pricing of incomes. Next, an implementing example is given to introduce the topic more clearly, a sample account plan was given in appendices and some sample income tables were given. Key Words: Accommodation enterprises, cost, cost elements cost analysis
Accommodation enterprises are the most primary sources of tourism sector. Research reveal that tourism incomes contribute to the economy of the country. An enterprise exists in order to make profit. The most important factor that affects profit is definitely costs. In order to determine the price of commodity and services, enterprises fix the cost of the commodity and the services, supervises expenses and analyzes prices in the sector. In this manner, while they provide high quality commodity and service in the most reasonable price to customers, they aim to maximize their profits by protecting their existence in the competitive environment. As long as the cost of the commodity and the services is known, the elements that affect costs can be controlled accordingly. The main concern of this research is costs of accommodation enterprises. In this study, first accommodation enterprises are introduced, the costs of accommodation enterprises are examined, cost analysis are made and then it is aimed to examine pricing of incomes. Next, an implementing example is given to introduce the topic more clearly, a sample account plan was given in appendices and some sample income tables were given. Key Words: Accommodation enterprises, cost, cost elements cost analysis
Description
Keywords
Turizm, İşletme, Konaklama işletmeleri, Tourism, Maliyet muhasebesi, Business Administration, Occommodation enterprises, Muhasebe, Cost accounting, Oteller, Accounting, Hotels, İşletmeler, Businesses
Turkish CoHE Thesis Center URL
Fields of Science
Citation
WoS Q
Scopus Q
Source
Volume
Issue
Start Page
End Page
175