Hedef maliyetleme sisteminin doğaltaş sektöründe uygulaması
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2019
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Türkiye doğal taş açısından yüksek rezerv kapasitesi ile Dünya'da büyük bir avantaja sahiptir. Doğal taş sektöründe rekabet çok yoğun olarak yaşanmakta olup, ihracata yönelik üretim yapan firmaları çok düşük kâr marjları ile çalışmaya zorlamaktadır. Bu nedenle artık Türkiye'de doğal taş işlemede eski ve klasik makineler kullanmak ve geleneksel maliyet sistemleri uygulamak yetersiz kalmaktadır. Üretim yapan firmalar açısından rekabet gücünü artırmanın en etkili yolu, yeni teknoloji ve otomasyonun kullanılacağı yatırımlar yapmaktır. Firmalar tarafından ürün, pazar ve müşteri konusunda sürekli araştırmalar yapılarak, hedeflenen kârı yakalamak için yeni stratejiler geliştirip maliyetlerin iyi yönetilmesine çalışılmaktadır. Teknolojik gelişimler, pazara giren yeni rakipler, artan müşteri ihtiyaçları ve kısalan mamul ömürleri, mal ve hizmet üretimini ve takibini karmaşık bir hale getirmiştir. Fiyatın piyasa tarafından belirlendiği bir ekonomide kârlılığı arttırabilmek için etkin bir maliyet sisteminin kullanılması gerekir. Bu nedenle yöneticiler, hedeflenen kâra ulaşmada, maliyetlerin henüz gerçekleşmeden yönetilmesini amaçlayan hedef maliyet yöntemi üzerinde durmuşlardır. Hedef maliyet henüz üretilmemiş bir ürün için kullanılabildiği gibi mevcut ürünün maliyetini düşürmek için de kullanılmaktadır. Bu çalışmanın temel amacı, hedef maliyet yöntemin traverten işleme tesisinde uygulanabileceği ve işletmede ne derece fayda sağlayabileceğini araştırmaktır. Bu çalışma ile değişen şartlarla birlikte artan rekabet ortamında işletmeler için vazgeçilemez bir pusula olan muhasebe ve maliyet yönetiminde ortaya çıkan yeni eğilimler ve işletme başarısında hedef maliyet yönetiminin rolü teorik olarak incelenmiş ve bir traverten fabrikasında uygulama çalışması yapılmıştır. Anahtar Kelimeler: Maliyet Muhasebesi, Hedef Maliyet, Traverten, Doğal Taş Tarih: 19.08.2019
Turkey has a huge advantage in the world in terms of natural stone with high reserve capacity. The competition in the natural stone sector is very intense and forces the export oriented companies to work with very low profit margins. Therefore, in Turkey, using old and conventional machines in the natural stone processing and implementing traditional cost systems is inadequate. The most effective way to increase the competitiveness of manufacturing companies is to make investments in which new technology and automation to be used. The Companies try to manage costs well to achieve the targeted profit byconducting continuous researches and studies on Product, Market and Customer and developing new strategies. Technological advances, new competitors entering the market, increasing customer needs and shortened product life have complicated the production and follow-up of goods and services. In an economy where price is determined by the market, an effective cost system must be used in order to increase profitability. Therefore, managers have focused on the target costing method, which aims to manage costs before they are realized, to get the targeted profit. Target Costing can be used for a product that has not yet been produced, and also to reduce the cost of an existing product. The main purpose of this study is to investigate whether the target cost method can be applied in the Travertine processing plant and how much it can benefit in the enterprise. In this study, the new trends emerging in accounting and cost management, which is an indispensable compass for enterprises in an increasingly competitive environment with changing conditions, and the role of target cost management in business success are theoretically examined and applied in an travertine prosessong plant. Keywords: Cost Accounting, Target, Costing, Travertine, Natural Stone Date: 19.08.2019
Turkey has a huge advantage in the world in terms of natural stone with high reserve capacity. The competition in the natural stone sector is very intense and forces the export oriented companies to work with very low profit margins. Therefore, in Turkey, using old and conventional machines in the natural stone processing and implementing traditional cost systems is inadequate. The most effective way to increase the competitiveness of manufacturing companies is to make investments in which new technology and automation to be used. The Companies try to manage costs well to achieve the targeted profit byconducting continuous researches and studies on Product, Market and Customer and developing new strategies. Technological advances, new competitors entering the market, increasing customer needs and shortened product life have complicated the production and follow-up of goods and services. In an economy where price is determined by the market, an effective cost system must be used in order to increase profitability. Therefore, managers have focused on the target costing method, which aims to manage costs before they are realized, to get the targeted profit. Target Costing can be used for a product that has not yet been produced, and also to reduce the cost of an existing product. The main purpose of this study is to investigate whether the target cost method can be applied in the Travertine processing plant and how much it can benefit in the enterprise. In this study, the new trends emerging in accounting and cost management, which is an indispensable compass for enterprises in an increasingly competitive environment with changing conditions, and the role of target cost management in business success are theoretically examined and applied in an travertine prosessong plant. Keywords: Cost Accounting, Target, Costing, Travertine, Natural Stone Date: 19.08.2019
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İşletme, Doğal taşlar, Hedef maliyetleme, Business Administration, Maden işletmeleri, Natural stones, Target costing, Maliyetleme, Mining enterprises, Mermer ocakları, Costing, Marble quarries, Standart maliyet muhasebesi, Standart cost accounting
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