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KAYNAK TÜKETİM MUHAEBESİ: SİLAH FABRİKASI ÖRNEĞİ

RESOURCE CONSUMPTION ACCOUNTING: EXAMPLE OF WEAPONS FACTORY

Journal Name:

  • Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2016

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Technological developments, development of production technology and intense competition has led to inadequate traditional cost methods both the allocation of increased fixed production overheads and support the decision-making process in management accounting. Therefore new management and cost accounting methods began to be searched. As a result of this search, the resource consumption accounting (RCA) method is developed. RCA, that combines activity-based costing and German costing system, is a management accounting method argued that resources causes costs. Moreover RCA classified costs as fixed and proportional (variable) and according this determine idle capacity. In this respect RCA support the decision-making process of management and ensure cost minimization. In this study, were carried out RCA practices in a weapons factory operating in the Mediterranean Region.
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Abstract (Original Language): 
Teknolojik gelişmeler, üretim teknolojilerinin gelişmesi ve yoğun rekabetle birlikte geleneksel maliyet yöntemleri; gerek değişen genel üretim giderlerinin dağıtımında gerekse yönetim muhasebesi açısından karar alma sürecine destek olmada yetersiz kalmış ve yeni yöntemler arayışına girilmiştir. Bu arayış sonucunda geliştirilen yöntemlerden birisi de kaynak tüketim muhasebesidir. Faaliyet tabanlı maliyetleme ve alman maliyet sistemini birleştiren kaynak tüketim muhasebesi, maliyetlere kaynakların neden olduğunu savunan, maliyetleri sabit ve orantısal (değişken) olarak sınıflandıran ve buna göre atıl kapasiteyi belirleyen bir yönetim muhasebesi yöntemidir. Bu bakımdan yöneticilerin karar alma sürecine ve maliyet minimizasyonu sağlanmasına destek olmaktadır. Çalışmada, Akdeniz Bölgesinde faaliyet gösteren bir silah fabrikasında kaynak tüketim muhasebesi uygulaması gerçekleştirilmiştir.
FULL TEXT (PDF): 
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  • 3
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  • Turkish

REFERENCES

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