Faaliyet tabanlı maliyetleme yaklaşımı - uygulama ve değerlendirme
Küçük Resim Yok
Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Beykent Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İşletmelerin küresel rekabet ortamında başarılı olabilmeleri için faaliyetlerini verimli hale getirmeleri gerekir. Ülkemizde faaliyet gösteren işletmeler de bu koşullardan etkilenmiş ve faaliyetlerini sürdürebilmeleri için önemli unsurlardan biri olan maliyet bilgisinin doğruluğu önem kazanmıştır. Bu durumda işletme yönetimine karar almada kendilerine yol gösterecek bir maliyet sistemine ihtiyaç vardır. Geleneksel sistemlere bir alternatif olarak işletmenin ürettiği mal ve hizmetlerin maliyetlerini hesaplamada faaliyetleri esas alan Faaliyet Tabanlı Maliyetleme sistemi çalışmamızın konusunu teşkil etmektedir. Kaynakların daha verimli kullanılmasını sağlamak, mamul ve hizmet maliyetlerini daha sağlıklı hesaplayabilmek ve daha etkin kararlar alabilmek için faaliyet tabanlı maliyetleme gibi yeni yaklaşımlar ön plana çıkmıştır. Böylece günümüzün rekabet ortamında maliyetlerin aşağı çekilebileceğini göstermek, satış tutarlarının artabileceğini, işletmelerin girecekleri ihale ve müşteri talepleri karşısında verecekleri fiyat ve elde edecekleri karlarda gerek firma açısından ve gerekse müşteri açısından yarar sağlayacağının anlaşılmış olması son derece önemlidir. Bu doğrultuda hazırlanan çalışmanın temel amacı; daha doğru birim maliyet bilgisine ulaşmak için Faaliyet Tabanlı Maliyetleme sisteminin nasıl uygulanabileceği ve uygulamada nasıl sonuçlar alınabileceğinin araştırılmasıdır.
Activities to help businesses succeed in the global competitive environment, they should be able to make efficient. Also businesses that operate in our country it has been affected by these conditions and its activities, which is one of the important elements in order to sustain the accuracy of cost information has gained importance. Business management to guide them in decision making in this case there is a need for a cost system. The costs of goods and services produced by businesses as an alternative to traditional systems in the calculation the activities, based on activity-based costing system constitutes the subject of our study. To make more effective use of resources, healthier and more effective decisions to be able to calculate product and service costs in order to take new approaches such as activity based costing have come to the fore. Thus, in today's competitive environment, costs can be reduced to show that businesses can increase the amount of procurement and sales in the face of customer demands they shall they will give the price and their profits for the benefit of the company and the customer in terms of in need of a consistent understanding terms is extremely important. The main objective of the study prepared in this direction to obtain more accurate unit cost information activity based costing system can be implemented in how it works in practice and how to improve results.
Activities to help businesses succeed in the global competitive environment, they should be able to make efficient. Also businesses that operate in our country it has been affected by these conditions and its activities, which is one of the important elements in order to sustain the accuracy of cost information has gained importance. Business management to guide them in decision making in this case there is a need for a cost system. The costs of goods and services produced by businesses as an alternative to traditional systems in the calculation the activities, based on activity-based costing system constitutes the subject of our study. To make more effective use of resources, healthier and more effective decisions to be able to calculate product and service costs in order to take new approaches such as activity based costing have come to the fore. Thus, in today's competitive environment, costs can be reduced to show that businesses can increase the amount of procurement and sales in the face of customer demands they shall they will give the price and their profits for the benefit of the company and the customer in terms of in need of a consistent understanding terms is extremely important. The main objective of the study prepared in this direction to obtain more accurate unit cost information activity based costing system can be implemented in how it works in practice and how to improve results.
Açıklama
Anahtar Kelimeler
Maliye, Finance
