Özet:

In this study, the services provided in the thermal operation have been examined in terms of costs. The information on the cost of the services produced should be used as a tool in short-term decisions and problems solving by the management. In order to find the service costs produced in the thermal enterprise, first, the general production costs were distributed to the basic and assistant expenditure places. Then, the second distribution of expenses was carried out with a method adopted to the main service production expenses places. The purpose of the study is to calculate the cost of service production on a chosen thermal service enterprise, the main service costs and the extent of the land transition in the costs. For this purpose, the cost elements that make up the cost of the produced services have been distinguished from the overall production costs, the fixed and variable costs, and the method of regression has been preferred. It is also important to ensure the fixed and variable distribution of expenses to ensure the cost control in the responsibility centers.

Anahtar Kelimeler: