Özet:

The advanced technology and market environment have increased the importance that give to their cost systems in order to avoid falling behind in competitive conditions. Traditional cost systems have not been able to provide sufficient information to business managers with increased automation. Since the 1980s, there has been a new method of costing. The Activity-Based Cost (FDM) system is one of the parts of this search. But later, due to some deficiencies of the FDM, with the combination of the German Cost Accounting (Grenzplankostenrechnung-GPK) and the "Activity-Based Costing" systems, the "Resource Consumption Accounting" (KTM) which focuses on resources in cost distribution and takes into account the drop capacity. Our work compares the costs arising from the implementation of operational cost and resource consumption accounting in a company that produces ceramics. The actual cost of the products is determined. When the results of the analysis of the products produced, it is determined that the difference in the drop capacity appears in many fields.

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