Özet:

This study aims to identify the extent to which the enterprises benefit from the management accounting in their activities and decision-making processes and the support they receive from the YMMs for the use of the management accounting in the process of implementation of these activities. In this direction, the task of the management accounting that will also ensure the effectiveness of the decision-making processes of the business management is identified using the literary writing. Through the scales created in accordance with these tasks, the business’s management accounting activities have been implemented by the forces and these activities have also beenined by the analysis of the support they receive from the YMMs. The work was carried out with companies working with YMMs in the Konya Organized Industrial Area. As a result of the analysis, the proportion of enterprises able to obtain sufficient support from the IMMs in management accounting practices was 17.5%, while the proportion of enterprises unable to obtain sufficient support was 82.5%. The financial controls and operational performance measurements that enterprises carry out in relation to the management accounting are activities with the highest implementation power. In the course of these activities, they have received sufficient support from the YMMs. However, they have not received sufficient support from the YMMs; the activities carried out towards the production, customer and supplier management practices have also been found to have low implementation strength. This situation is important to show the effectiveness of the support that the YMMs will provide to in their management accounting practices.

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