文章基本信息

标题：Calculation of Costs by Activity-Based Costing in a Concrete and Reinforced Concrete Producing Enterprise
其他标题：Beton ve Betonarme Mamul Üreten Bir İşletmede Maliyetlerin Faaliyet Tabanlı Maliyet Sistemi İle Hesaplanması
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作者：Seçkin ARSLAN ; Caner AYSALAR
期刊名称：İşletme Araştırmaları Dergisi
印刷版ISSN：1309-0712
出版年度：2020
卷号：12
期号：1
DOI：10.20491/isarder.2020.884
语种：English
出版社：Isarder
摘要：Purpose – The main aim of the study is to determine the costs more realistic than the activity based cost system of an enterprise producing concrete and reinforced concrete products which conducts cost calculations according to the traditional cost system. Design/methodology/approach – Qualitative research method,one of the social sciences research methods,is used since the method to be followed in the study takes the subjective perspectives of the people into account by considering the opinions of the researcher and generally using statistical data. The case study method is selected among the qualitative research methods. Case study method provides an in-depth research on the business by analyzing the personal observations and interviews,qualitative and quantitative data obtained by other methods. Findings – Unit costs related to electricity and catenary poles calculated according to traditional cost system;738,74 TL for the electricity pole and 790,97 TL for the catheter pole. In the calculations made according to the activity-based cost system,unit costs related to electricity and catenary poles;754,60 TL for electricity pole and 770,88 TL for catheter pole. Discussion – The activity-based cost system is a crucial information system that should be put on the managers’ agenda in order to manage the increase in indirect expenses and daily increase in technological investments on production enterprises and to make more realistic cost calculations.
其他摘要：Amaç – Çalışmanın temel amacı,geleneksel maliyet sistemine göre maliyet hesaplaması yapmakta olan beton ve betonarme mamul üreten bir işletmenin faaliyet tabanlı maliyet sistemine göre maliyetlerinin daha gerçekçi bir şekilde tespitini yapmaktır. Yöntem –
关键词：Activity Based Costing;Traditional Costin Systems;Cost Controlling
其他关键词：Faaliyet Tabanlı Maliyetleme;Geleneksel Maliyet Sistemleri;Maliyet Kontrolü