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TAM ZAMANINDA ÜRETİM SİSTEMİNİN GEREKTİRDİĞİ MALİYET MUHASEBESİNİN TEMEL NİTELİKLERİ

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Abstract (Original Language): 
Bu çalışmada, tam zamanında (Just-In-Time) üretim sisteminin gerektirdiği maliyet muhasebesinin temel nitelikleri incelenmiştir. Ürün dönüşüm süresinin hesaplanması ve bir maliyet yüklenicisi olarak kullanılması, dönüşüm süresi temelinde süreç etkinliğinin izlenmesi ve raporlanması, pratik kapasite uygulaması, finansal olmayan performans ölçütlerinin kullanılması ve sade fakat farklı bilgiler üreten bir kayıt sistemi, tam zamanında üretim sisteminin gerektirdiği maliyet muhasebesinin temel nitelikleri olarak öne çıkmaktadır.
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