Özel inşaatlarda maliyet muhasebesi ve bir uygulama
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2019
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Abstract
Küreselleşme denilen olgunun hızla yayılmasıyla beraber dünyanın tek pazar durumuna gelmesi ve serbest piyasa sisteminin sermayenin gücünü artırması finansal aktörlerin anlaşılabilir, ortak bir muhasebe dili kullanması gerekliliğini doğurmaktadır. Dünyada muhasebe standartları olarak adlandırılan bu dil Türkiye'de TMS olarak çevrilmektedir. İnşaat faaliyetlerinde kullanılan standart TMS-11 İnşaat sözleşmeleri standardıdır. Ülkemizde ise vergi kanunlarına göre inşaat türleri özel inşaatlar ve taahhüt şeklinde yapılan inşaatlar olarak ikiye ayrılmaktadır. Uygulamada en sık karşılaşılan inşaat türleri kat karşılığı inşaat faaliyeti ve yıllara yaygın inşaat faaliyetidir. Bu çalışmada inşaat kavramı, inşaat faaliyetleri, maliyet ve asgari işçilik uygulamaları üzerinde durulmaya çalışılmaktadır.
With the rapid spread of the phenomenon called globalization, together with the world's only Sunday and the growing power of financial actors to become the capital of the free market system is understandable, it raises the necessity to use a common accounting language. Accounting standards in Turkey and in the world are translated into this language which is known as TMS. The standard construction activities used in the TMS-standard 11 construction contracts. According to the tax laws in our country, in the form of private construction and contracting types of construction are classified as construction. In practice, the most common floor construction types and year of construction activity construction activity. In this study, the concept of construction, construction activities, cost and minimum labor practices are trying to focus on.
With the rapid spread of the phenomenon called globalization, together with the world's only Sunday and the growing power of financial actors to become the capital of the free market system is understandable, it raises the necessity to use a common accounting language. Accounting standards in Turkey and in the world are translated into this language which is known as TMS. The standard construction activities used in the TMS-standard 11 construction contracts. According to the tax laws in our country, in the form of private construction and contracting types of construction are classified as construction. In practice, the most common floor construction types and year of construction activity construction activity. In this study, the concept of construction, construction activities, cost and minimum labor practices are trying to focus on.
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İşletme, Genel muhasebe, Maliyet muhasebesi, Business Administration, General account, Muhasebe, Cost accounting, İnşaat, Accounting, Construction, İnşaat sektörü, Construction sector
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165