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Vakıf Yükseköğretim Kurumlarında Sürece Dayalı Faaliyet Tabanlı Maliyetleme Yönteminin Analizi

Year 2021, Volume: 11 Issue: 2 Pt 2, 537 - 549, 31.08.2021
https://doi.org/10.2399/yod.21.672064

Abstract

Küreselleşme ve teknolojide meydana gelen değişimler, diğer sektörlerde olduğu gibi eğitim sektöründe de rekabet koşullarını ağırlaştırmıştır. Rekabette meydana gelen bu değişimler eğitim kurumlarının kar marjlarını azaltmıştır. Kurumlar, bu koşullarda sahip oldukları pazar payını koruyabilmek ve varlıklarını devam ettirebilmek için maliyet yönetimine önem vermek zorunda kalmışlardır. Maliyet yönetimi günümüzde, muhasebenin alt sistemlerinden biri olmaktan çıkıp, işletme yönetiminin temel görevleri arasında yerini almıştır. Yükseköğretim kurumlarının da amaçlarına ulaşmaları, uzun vadeli stratejilerini geliştirmeleri, varlıklarını devam ettirebilmeleri için kıt kaynaklarını etkin ve verimli bir şekilde kullanmaları gerekmektedir. Kaynakların kimler tarafından ne ölçüde hangi sürede kullanıldığı doğru saptanmalıdır. Bu işleyiş içerisinde elde edilen çıktılar kontrol edilmeli ve doğru şekilde yorumlanmalıdır. Örnek olay yöntemiyle yapılan bu çalışma, İstanbul'da eğitim veren bir Vakıf Yükseköğretim Kurumunun Meslek Yüksekokulunda uygulanmıştır. Çalışmanın amacı vakıf meslek yüksekokullarında hizmet üretim süreçlerini farklı maliyetleme yöntemleriyle incelemek ve çıkan sonuçları karşılaştırmaktır. Bu bağlamda, vakıf meslek yüksekokulunun 2016-2017 hesap dönemine ait maliyetleri geleneksel maliyetleme yöntemi ve sürece dayalı faaliyet tabanlı maliyetleme yöntemi ile hesaplanmıştır. Bu iki yöntem, program maliyetlerini doğru şekilde hesaplayabilmeleri açısından karşılaştırılmıştır.

References

  • Adeoti, A. A., & Valverde, R. (2014). Time-driven activity based costing for the improvement of IT service operations. International Journal of Business and Management, 9(1), 109–128.
  • Atkinson, A. (2007). Fixed factor fine tuning. CMA Management, 81(7), 42–46.
  • Babad, Y. M., & Balachandran, B. V. (1993). Cost driver optimization in activity-based costing. The Accounting Review, 68(3), 563–575.
  • Biçici, F. (2016). Zamana dayalı faaliyet tabanlı maliyetleme ile geleneksel maliyetleme sistemlerinin karşılaştırılması: Konaklama işletmelerinde bir uygulama. Yayınlanmamış yüksek lisans tezi, Adnan Menderes Üniversitesi, Sosyal Bilimler Enstitüsü, Aydın.
  • Bruggeman, W., Everaert, P., Anderson, S. R., & Levant, Y. (2005). Modeling logictic costs using time-driven ABC: A case in a distribution company. Working Papers of Faculty of Economics and Business Administration, 233. Ghent: Ghent University.
  • Büyükmirza, K. (2003). Maliyet ve yönetim muhasebesi (9. baskı). Ankara: Gazi Kitapevi.
  • Chansaad, A., Rattanamanee, W., Chaiprapat, S., & Yenradee, P. (2012). A fuzzy time-driven activity-based costing model in an uncertain manufacturing environment. 13th Asia Pacific Industrial Engineering & Management Systems (APIEMS) Conference, December 2–12, 2012, Phuket, Thailand.
  • Eker, M. Ç. (2002). Genel üretim giderlerinin faaliyet dayalı maliyet yöntemine göre dağıtımı ve muhasebeleştirilmesinde 8 no’lu ana hesap grubunun kullanımı. Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 21(1), 237–256.
  • Ellis-Newman, J., & Robinson, P. (1998). The cost of library services: Activity based costing in an Australian academic library. The Journal of Academic Librarienship, 24(5), 373–379.
  • Gervais, M., Levant, Y., & Charles, D. (2010). Time-driven activity-based costing (TDABC): An initial appraisal through a longitudinal case study. Journal of Applied Management Accounting Research, 8(2), 1–18.
  • Gupta, M., & Galloway, K. (2003). Activity-based costing/management and its implications for operations management. Technovation, 23, 131–138.
  • Horngren, C., Alnoor, B., Datar, S., & Foster, G. (2002), Management and cost accounting. London: Prentice Hall.
  • Ismail, N. A. (2010). Activity-based management system implementation in higher education institution. Campus-Wide Information Systems, 27(1), 40–52.
  • Kaplan, R. S., & Anderson, S. R. (2003). Time-driven activity based costing. First European Summit on Time-Driven Activity-Based Costing, October 21, 2003, Brussels, Belgium.
  • Kaplan, R. S., & Anderson, S. R. (2007). Time-driven activity based costing: A simpler and more powerful path to higher profit. Boston, MA: Harvard Business Review Press.
  • Kaplan, R. S., & Cooper, R. (1998). Cost & effect: Using integrated cost systems to drive profitability and performance. Harvard, MA: Harvard Business Press.
  • Kızılyalçın D. A. (2011). Faaliyet tabanlı maliyetleme zeytin sektörü uygulaması. Yayınlanmamış doktora tezi, Adnan Menderes Üniversitesi, Sosyal Bilimler Enstitüsü, Aydın.
  • Köroğlu, Ç. (2012). Stratejik maliyet yönetimi kapsamında sürece dayalı faaliyet tabanlı maliyetleme yönteminin analizi ve bir otel işletmesinde uygulama. Yayınlanmamış doktora tezi, Adnan Menderes Üniversitesi, Sosyal Bilimler Enstitüsü, Aydın.
  • Kurt, P. (2018). Hastane işletmelerinde faaliyet tabanlı maliyetleme ve sürece dayalı faaliyet tabanlı maliyetleme: Kamu hastanesinde bir uygulama. Yayınlanmamış yüksek lisans tezi, Bartın Üniversitesi, Sosyal Bilimler Enstitüsü, Bartın.
  • Labro, E. (2006). Analytics of costing system design. In A. Bhimani (Ed.), Contemporary issues in management accounting (pp. 217–242). Oxford: Oxford University Press.
  • Lutilsky, I. D., & Dragija, M. (2012). Activity based costing as a means to full costing – Possibilities and constraints for European universities. Management: Journal of Contemporary Management Issues, 17(1), 33–57.
  • Pernot, E., Roodhooft, F., & Van den Abbeele, A. (2007). Time-driven activity based costing for inter-library services: A case study in a university. Journal of Academic Librarianship, 33(5), 551–560.
  • Reich, F., & Abraham, A. (2006). Activity based costing and activity data collection: A case study in the higher education sector. 18th Asian-Pacific Conference on International Accounting Issues, October 15–18, 2006, Maui, Hawaii.
  • Turney, P. B. B. (1990). What is the scope of activity-based costing? Journal of Cost Management, 9(4), 40–42.
  • Tutkavul, K., & Elmacı, O. (2016). Statejik karar alma perspektifinden faaliyet tabanlı maliyetleme modeli ve zamana dayalı faaliyet tabanlı maliyetleme modelinin karşılaştırılmasına yönelik ampirik bir çalışma. Muhasebe Bilim Dünyası Dergisi, 18(4), 825–853.
  • Whelan, V. (2003). The impact of activity-based costing system in managing the financial performance of a university department. Clayton, VIC: Department of Marketing, Monash University. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.200.326&rep=rep1&type=pdf (2 Ocak 2020).
  • Yaşar, Ş. (2017). Zaman esaslı faaliyet tabanlı maliyetleme yöntemi ile konteyner terminallerinde maliyet analizi. Muhasebe ve Finansman Dergisi, 73, 203–228.
  • Yılmaz, R. (2008). Creating the profit focused organization using time-driven activity based costing. 2008 EABR & TLC Conferences Proceedings, June 23–28, 2008, Salzburg, Austria

An Analysis of the Time-Driven Activity-Based Costing System in Foundation Higher Education Organizations

Year 2021, Volume: 11 Issue: 2 Pt 2, 537 - 549, 31.08.2021
https://doi.org/10.2399/yod.21.672064

Abstract

Changes in globalization and technology have made the competition in the education sector more in-tense. This change in competition has reduced the profit margins of educational organizations. In order to maintain their market share and maintain their assets under these conditions, organizations have had to put greater stress on cost management. Today, cost management has moved beyond simply being a sub-system of accounting and has become one of the main tasks of business management. Higher education organizations need to use scarce resources effectively and efficiently to achieve their goals, develop long-term strategies, and maintain their existence. The extent to which resources are used by whom and for what time should be determined correctly. The outputs obtained during this process should be checked and interpreted correctly. This study was designed as a case study and conducted in a vocational school of a foundation university in Istanbul. The aim of this study is to examine the service production process in foundation vocational school with different costing methods and to compare the results. For this purpose, the costs of the vocational school for the 2016-2017 accounting period were calculated by using both the traditional costing method and the time-driven activity-based cost-ing method. These two methods were then compared to find out their degree of accuracy in calculating the program costs.

References

  • Adeoti, A. A., & Valverde, R. (2014). Time-driven activity based costing for the improvement of IT service operations. International Journal of Business and Management, 9(1), 109–128.
  • Atkinson, A. (2007). Fixed factor fine tuning. CMA Management, 81(7), 42–46.
  • Babad, Y. M., & Balachandran, B. V. (1993). Cost driver optimization in activity-based costing. The Accounting Review, 68(3), 563–575.
  • Biçici, F. (2016). Zamana dayalı faaliyet tabanlı maliyetleme ile geleneksel maliyetleme sistemlerinin karşılaştırılması: Konaklama işletmelerinde bir uygulama. Yayınlanmamış yüksek lisans tezi, Adnan Menderes Üniversitesi, Sosyal Bilimler Enstitüsü, Aydın.
  • Bruggeman, W., Everaert, P., Anderson, S. R., & Levant, Y. (2005). Modeling logictic costs using time-driven ABC: A case in a distribution company. Working Papers of Faculty of Economics and Business Administration, 233. Ghent: Ghent University.
  • Büyükmirza, K. (2003). Maliyet ve yönetim muhasebesi (9. baskı). Ankara: Gazi Kitapevi.
  • Chansaad, A., Rattanamanee, W., Chaiprapat, S., & Yenradee, P. (2012). A fuzzy time-driven activity-based costing model in an uncertain manufacturing environment. 13th Asia Pacific Industrial Engineering & Management Systems (APIEMS) Conference, December 2–12, 2012, Phuket, Thailand.
  • Eker, M. Ç. (2002). Genel üretim giderlerinin faaliyet dayalı maliyet yöntemine göre dağıtımı ve muhasebeleştirilmesinde 8 no’lu ana hesap grubunun kullanımı. Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 21(1), 237–256.
  • Ellis-Newman, J., & Robinson, P. (1998). The cost of library services: Activity based costing in an Australian academic library. The Journal of Academic Librarienship, 24(5), 373–379.
  • Gervais, M., Levant, Y., & Charles, D. (2010). Time-driven activity-based costing (TDABC): An initial appraisal through a longitudinal case study. Journal of Applied Management Accounting Research, 8(2), 1–18.
  • Gupta, M., & Galloway, K. (2003). Activity-based costing/management and its implications for operations management. Technovation, 23, 131–138.
  • Horngren, C., Alnoor, B., Datar, S., & Foster, G. (2002), Management and cost accounting. London: Prentice Hall.
  • Ismail, N. A. (2010). Activity-based management system implementation in higher education institution. Campus-Wide Information Systems, 27(1), 40–52.
  • Kaplan, R. S., & Anderson, S. R. (2003). Time-driven activity based costing. First European Summit on Time-Driven Activity-Based Costing, October 21, 2003, Brussels, Belgium.
  • Kaplan, R. S., & Anderson, S. R. (2007). Time-driven activity based costing: A simpler and more powerful path to higher profit. Boston, MA: Harvard Business Review Press.
  • Kaplan, R. S., & Cooper, R. (1998). Cost & effect: Using integrated cost systems to drive profitability and performance. Harvard, MA: Harvard Business Press.
  • Kızılyalçın D. A. (2011). Faaliyet tabanlı maliyetleme zeytin sektörü uygulaması. Yayınlanmamış doktora tezi, Adnan Menderes Üniversitesi, Sosyal Bilimler Enstitüsü, Aydın.
  • Köroğlu, Ç. (2012). Stratejik maliyet yönetimi kapsamında sürece dayalı faaliyet tabanlı maliyetleme yönteminin analizi ve bir otel işletmesinde uygulama. Yayınlanmamış doktora tezi, Adnan Menderes Üniversitesi, Sosyal Bilimler Enstitüsü, Aydın.
  • Kurt, P. (2018). Hastane işletmelerinde faaliyet tabanlı maliyetleme ve sürece dayalı faaliyet tabanlı maliyetleme: Kamu hastanesinde bir uygulama. Yayınlanmamış yüksek lisans tezi, Bartın Üniversitesi, Sosyal Bilimler Enstitüsü, Bartın.
  • Labro, E. (2006). Analytics of costing system design. In A. Bhimani (Ed.), Contemporary issues in management accounting (pp. 217–242). Oxford: Oxford University Press.
  • Lutilsky, I. D., & Dragija, M. (2012). Activity based costing as a means to full costing – Possibilities and constraints for European universities. Management: Journal of Contemporary Management Issues, 17(1), 33–57.
  • Pernot, E., Roodhooft, F., & Van den Abbeele, A. (2007). Time-driven activity based costing for inter-library services: A case study in a university. Journal of Academic Librarianship, 33(5), 551–560.
  • Reich, F., & Abraham, A. (2006). Activity based costing and activity data collection: A case study in the higher education sector. 18th Asian-Pacific Conference on International Accounting Issues, October 15–18, 2006, Maui, Hawaii.
  • Turney, P. B. B. (1990). What is the scope of activity-based costing? Journal of Cost Management, 9(4), 40–42.
  • Tutkavul, K., & Elmacı, O. (2016). Statejik karar alma perspektifinden faaliyet tabanlı maliyetleme modeli ve zamana dayalı faaliyet tabanlı maliyetleme modelinin karşılaştırılmasına yönelik ampirik bir çalışma. Muhasebe Bilim Dünyası Dergisi, 18(4), 825–853.
  • Whelan, V. (2003). The impact of activity-based costing system in managing the financial performance of a university department. Clayton, VIC: Department of Marketing, Monash University. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.200.326&rep=rep1&type=pdf (2 Ocak 2020).
  • Yaşar, Ş. (2017). Zaman esaslı faaliyet tabanlı maliyetleme yöntemi ile konteyner terminallerinde maliyet analizi. Muhasebe ve Finansman Dergisi, 73, 203–228.
  • Yılmaz, R. (2008). Creating the profit focused organization using time-driven activity based costing. 2008 EABR & TLC Conferences Proceedings, June 23–28, 2008, Salzburg, Austria
There are 28 citations in total.

Details

Primary Language Turkish
Subjects Studies on Education
Journal Section Case Study
Authors

Burçin Tutcu 0000-0003-1427-0741

Publication Date August 31, 2021
Published in Issue Year 2021 Volume: 11 Issue: 2 Pt 2

Cite

APA Tutcu, B. (2021). Vakıf Yükseköğretim Kurumlarında Sürece Dayalı Faaliyet Tabanlı Maliyetleme Yönteminin Analizi. Yükseköğretim Dergisi, 11(2 Pt 2), 537-549. https://doi.org/10.2399/yod.21.672064

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