İŞLETMELERDE FAALİYET TABANLI MALİYETLENDİRME SİSTEM İNİN OLUŞTURULMASI

In the 1980s, strategic management understanding has been developed. With this understanding business have looked costing and pricing objects from different viewpoint. Especially, cost has been a new gun for business in competitive environment. In companies that product new and different products cost determination has came big problem. Except for direct sources like material and labor, overhead took an importance in product costs. Especially,in classical product costing systems overhead definition and allocation did not give answer to new developments. Because of this, in 1990s a new tehnique developed : Activity - Based Costing . In activity - based costing model there are two dimensions. First, cost allocation dimension In this cost allocation dimension , cost objet like product, service and customer costs has determineted with activity - based. With this tehnique, product cost determination follow two - stage model. At first, resorces' costs allocate to activities with resorces drivers. The first - stage allocation is used to evaluated the performance of manger responsible for cost pool. And at second, activities' costs allocate to cost object with activity driver. The second - stage is used to cost products. In first stage must use resorce driver for resorce costs allocation. And, in second stage, must activity driver for product costing. Activity - based costing systems focus on the activities performed to products in the manufacturing process. A manufacturing activity - based costing system identifies and classifies the mahor activities of a facility's production process in to one of following five categories: unit - level activities , batch - level activities, product-level activities, facility - level activities and customer - level activities. Activity -based costing is viewed as a model of how an organization's resoruces are consumed, not as a model of organizational spending. Activity - based costing help managers estimate changes in resources that will be consumed as a consequence of particular decisions. The decisions that took will shape company's strategic plans. For designing activity-based costing system, the first step will be aggregating activities. After then, drivers must be selected. There are two different drivers: resorce drivers and activity drivers. The horizontal dimension of activity-based costing contains the process view. İt provides information about the wor done in an activity and the relationship of this work to other activities. The process dimension of activity - based costing model includes has three parts. Cost drivers, activities and performance measurures. Cost drivers are factors that affects the costs of an activity. Cost drivers give information about that why an activity is performed. Performance measures play role as a indicators. These are either financial or non - financial. Performance measures tell how well an activity is performed. For desining an activity - based costing system many steps must be completed. In activity -based costing system both cost assignment dimension and process dimension must be well designed. In these dimensions any parts must be defined. Especially, activities must be, firstly, defined and aggregated. Activity - based costing system understanding will give managers to different point of view. Because of many advantages, many companies has started to use activity - based costing for last ten years.