Plastik sanayi sektöründe maliyet muhasebesi ve bir uygulama
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2015
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Abstract
Küreselleşmenin de etkisiyle artan rekabet, işletmenin hayatta kalma güdüsü ve en az maliyet ile üretim yapılmasının hedeflenmesi yönetimin, muhasebe sisteminden ve maliyet muhasebesinden beklentilerinin artmasına neden olmuştur. Maliyet muhasebesinin içe dönük maliyet verilerini ve genel muhasebenin de dışa dönük mali tabloları hazırlayabilmesi için birbirlerine daima ihtiyaçları vardır. Bu çalışmada plastik sanayi sektörü ve maliyet muhasebesi bir bütün olarak ele alınmıştır. Örnek uygulama ve açıklamalar ile sektörel bazda maliyet hesaplamaları yapılmış ve muhasebeleştirilmiştir. Uygulama yapılan işletme için, yıllık toplam maliyet ve ürün bazında birim maliyetin nasıl hesaplandığı gösterilmiştir.
Increased competition with the effect of globalization has led to an increase in the survival instinct of business, aim of minimum cost of production and expectations of administration from accounting system and cost accounting. There is always need for each other for cost accounting to prepare introverted cost data and general accounting to prepare extroverted financial statements. In this study, plastic industry and cost accounting considered as a whole. In the sample application and explanations, both sector and average costing method has been mentioned and it has been tried to understand how the studied firm governs its activities and especially what are the cost foactors in the production stage.
Increased competition with the effect of globalization has led to an increase in the survival instinct of business, aim of minimum cost of production and expectations of administration from accounting system and cost accounting. There is always need for each other for cost accounting to prepare introverted cost data and general accounting to prepare extroverted financial statements. In this study, plastic industry and cost accounting considered as a whole. In the sample application and explanations, both sector and average costing method has been mentioned and it has been tried to understand how the studied firm governs its activities and especially what are the cost foactors in the production stage.
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İşletme, Maliyet, Business Administration, Maliyet muhasebesi, Cost, Muhasebe, Cost accounting, Accounting, Plastik endüstrisi, Plastic industry
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120