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FAALİYET TABANLI MALİYET YÖNTEMİ & KISITLAR TEORİSİ İLE MAMUL KARMASINA İLİŞKİN KARAR VERME

Journal Name:

  • Yönetim ve Ekonomi Araştırmaları Dergisi

Publication Year:

  • 2004

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Activity Based Costing and Theory of Constraints are two important cost accounting and production theories that should be used for product mix decisions. Relative to traditional costing systems, activity-based costing by using the cost of activities as the basis or assigning costs to products. Cost are assigned to products based on the products' consumption of the activites. Theory of Constraints is based on the concept that every organization has as least one constraint. To improve business' decision making process, strategies must adress the organization's constraints. Activity - based costing and theory of constraints are combined for making specific decisions. In this paper, two different system are combined for product mix decisions. Especially, the outstanding features of the each method must be used to complete other method's insufficient features. Combination of activity - based costing and theory of constraints might give an optimum solution for product mix decisions.
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Abstract (Original Language): 
Faaliyet Tabanlı Maliyet Yöntemi ve Kısıtlar Teorisi, mamul karması ile ilgili kararlarda kullanılması gereken iki önemli maliyet muhasebesi ve üretim teorisidir. Geleneksel maliyet muhasebesi yöntemlerine kıyasla, faaliyet tabanlı maliyet yöntemi, faaliyetlerin maliyetlerinin mamullere dağıtılmasında kullanılmaktadır. Maliyetler, mamullere, mamullerin faaliyetleri kullanma esasına göre dağıtılmaktadır. Kısıtlar teorisi anlayışı, her organizasyonda en az bir kısıt olduğu anlayışına dayanmaktadır. İşletmenin karar verme sürecini geliştirmesi için, geliştirilecek stratejilerin kısıtlara odaklanması gerekmektedir. Faaliyet tabanlı maliyet yöntemi ve kısıtlar teorisi spesifik kararların alınmasında birlikte kullanılmaktadır. Bu makalede, her iki sistem mamul karması ile ilgili olarak verilecek kararlar için birlikte kullanılmaktadır. Özellikle, her iki sistemin mevcut özellikleri, diğer yöntemin eksik yönlerini tamamlamak için kullanılmaktadır. Faaliyet tabanlı maliyet yöntemi ve kısıtlar teorisininbirlikte kullanımı, mamul karması ile ilgili konulanla un ııvgım çözümü sunmaktadır.
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104-134
  • Turkish

REFERENCES

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