Abstract
Bu çalışmanın amacı, modern maliyet muhasebe sistemlerinden olan zaman etkenli faaliyet tabanlı maliyet sisteminin geleneksel maliyet sistemlerine göre farklılıklarını ortaya koyarak tarım makineleri sektöründe uygulanabilirlik düzeyini belirlemektir. Teknolojik gelişmeler neticesinde değişen üretim ortamında, geleneksel maliyet yöntemleri ile ürün maliyetlerinin belirlenmesi, yeterli ve doğru maliyet bilgilerini sağlamakta yetersiz kalmaktadır. Çalışmada, bu kapsamda geliştirilen zaman etkenli faaliyet tabanlı maliyetleme sisteminin doğru maliyet bilgisine ulaşmadaki performansı, tarım makineleri sektöründe belirlenen bir işletmenin mevcut maliyet sistemi ile zaman etkenli faaliyet tabanlı maliyet sisteminin işletmede uygulanması sonucunda ortaya çıkan verilerle belirlenmektedir.
References
- Kaplan, R. S., Norton, D. P. (2008), The Execution Premium: Linking Strategy to Operations for Competitive Advantage, Harward Business School Press, USA.
- Stouthuysen, K., Swiggers, M., Reheul, A. M. ve Roodhooft, F. (2010), “Time Driven Activity-Based Costing for a Library Acquisition Process: A Case Study in a Belgian University”, Library Collections, Acquisitions & Technical Services, S.34, UK.
- Wegmann, G. (2009), “The Activity-Based Costing Method: Development and Applications”, The Icfai University Journal of Accounting Research, S.8, India.
- Bruggeman, W., Everaert, P., Anderson, S. R. ve Levant, Y. (2005), “Modeling Logistic Costs Using Time-Driven ABC: A Case in a Distribution Company”, Journal of Accounting Education, University of Ghent, Gent - Belgium.
- Saban, M. ve İrak, G. G. (2009), “Çağdaş Maliyet Yönetimi Sistemlerinden Sürece Dayalı Faaliyet Tabanlı Maliyetleme”, ZKÜ Sosyal Bilimler Dergisi, S.5(10), Zonguldak.
- Atmaca, M. ve Terzi, S. (2007), “Zaman Etkenli Faaliyet Tabanlı Maliyetleme”, Sosyal ve Ekonomik Araştırmalar Dergisi, Karamanoğlu Mehmetbey Üniversitesi, Karaman.
Abstract
The aim of this study is to determine the
applicability level of time driven activity based cost system in the
agricultural machinery sector by revealing this modern cost accounting system’s
differences from traditional cost systems. In this ever changing production
environment resulting from technological advances, the traditional cost systems
are proven inadequate to determine the cost of products and provide sufficient
and accurate cost information. In this study, the performance of the time
driven activity based costing system is determined by the data obtained from
the implementation of this system to an enterprise in the agricultural
machinery sector which operates under a more traditional costing system
References
- Kaplan, R. S., Norton, D. P. (2008), The Execution Premium: Linking Strategy to Operations for Competitive Advantage, Harward Business School Press, USA.
- Stouthuysen, K., Swiggers, M., Reheul, A. M. ve Roodhooft, F. (2010), “Time Driven Activity-Based Costing for a Library Acquisition Process: A Case Study in a Belgian University”, Library Collections, Acquisitions & Technical Services, S.34, UK.
- Wegmann, G. (2009), “The Activity-Based Costing Method: Development and Applications”, The Icfai University Journal of Accounting Research, S.8, India.
- Bruggeman, W., Everaert, P., Anderson, S. R. ve Levant, Y. (2005), “Modeling Logistic Costs Using Time-Driven ABC: A Case in a Distribution Company”, Journal of Accounting Education, University of Ghent, Gent - Belgium.
- Saban, M. ve İrak, G. G. (2009), “Çağdaş Maliyet Yönetimi Sistemlerinden Sürece Dayalı Faaliyet Tabanlı Maliyetleme”, ZKÜ Sosyal Bilimler Dergisi, S.5(10), Zonguldak.
- Atmaca, M. ve Terzi, S. (2007), “Zaman Etkenli Faaliyet Tabanlı Maliyetleme”, Sosyal ve Ekonomik Araştırmalar Dergisi, Karamanoğlu Mehmetbey Üniversitesi, Karaman.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Finance, Business Administration |
| Journal Section | Research Articles |
| Authors | |
| Publication Date | December 31, 2019 |
| Published in Issue | Year 2019 Volume: 1 Issue: 1 |
BES JOURNAL-International Journal of Business and Economic Studies is licensed with Creavtive Commons (CC) Attribution 4.0 International Licence (CC BY 4.0).