Özet:

Today in the process of technologicaldevelopmentsnationalandinternationalrivalryincreases. Increasingcompetitionrequiresbusinessestoreachlowercostsformakingprofits. A directrelationshipbetweenmanufacturingstructure ofandthescales of productcost is at stake, alternatingmanufacturingstructureaffectssystems of costandnewcostingapproachescomeintoexistencealternativelytothecostsystems. Inthisstudy, usingforthesubject of newcostapproaches of activitybasedcosting, whichcomesintoexistencealternativetotheconventionalcostsystems is givenandthecosts, whichin breadproductionestablishmentare analyzed operating activities determined in bread production activities have been studied to determine the costs incurred in and finallycalculated according to the traditional methodABC (Activity Based Cost)unit costscalculated unitcostscompared.with ABC (Activity Based Cost)comparison resultcalculatedbythe calculationunit costsbyconventional methodswere found tobedifferent from those.

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