Faaliyet tabanlı maliyetleme ve bir uygulama
Abstract
Günümüzde teknoloji, rekabet, mamul, müşteri ve çevre koşullarında meydana gelen gelişmeler, çağdaş maliyet yönetim tekniklerinin gelişmesini hızlandırmıştır. Faaliyet Tabanlı Maliyetleme yöntemi ise bu tekniklerdendir. Faaliyet Tabanlı Maliyetleme yöntemi bir ürünün üretim maliyetlerinin daha doğru hesaplanmasını ve yönetimin vereceği kararların daha doğru verilmesini sağlayan bir çağdaş maliyet kontrol yönetimidir. Faaliyet Tabanlı Maliyet yöntemi klasik maliyet yöntemlerine oran ile daha kesin maliyet verileri vermektedir. Tüm bu unsurların yanında iyi tasarlamış ve geliştirmiş bir faaliyet tabanlı maliyet yöntemi, üretim işletmesinde ve hizmet işletmesinde pozitif neticeler vermektedir. Sistemin tıkanan yönlerinin azaltılması ile işletmeye uygun fayda sağlayacağı ortadadır.
Today, developments in technology, competition, product, customer and environmental conditions have accelerated the development of modern cost management techniques. The method of Activity Based Costing is one of these techniques. An activity-based costing method is a contemporary cost control management that allows the production costs of a product to be calculated more accurately and the decisions of the management to be made more accurately. The operating cost method provides more precise cost data with the ratio of classical cost methods. In addition to all these factors, an activity-based costing method that has been well designed and developed gives positive results in production and service operations. It is obvious that the system will provide appropriate benefits to the company with the reduction of the blocked aspects.
Today, developments in technology, competition, product, customer and environmental conditions have accelerated the development of modern cost management techniques. The method of Activity Based Costing is one of these techniques. An activity-based costing method is a contemporary cost control management that allows the production costs of a product to be calculated more accurately and the decisions of the management to be made more accurately. The operating cost method provides more precise cost data with the ratio of classical cost methods. In addition to all these factors, an activity-based costing method that has been well designed and developed gives positive results in production and service operations. It is obvious that the system will provide appropriate benefits to the company with the reduction of the blocked aspects.
Description
Keywords
İşletme, Aktiviteye dayalı muhasebe, Business Administration, Activity based costing, Maliyetleme, Costing