Abstract:

With the technological innovations that have occurred in recent years, the cost structures of the products and services produced by companies operating in a global competitive environment are also changing. As a result of automation replacing labour force in production, the labour costs within the total production costs are reduced, and the total production costs are increased. In this context, the overall cost of production is of great importance to be charged with the products and services produced. The use of traditional cost-making systems, which are developed according to the needs of the traditional production environments in modern production environments, leads to false cost information, while strategic management decisions made using false cost information leads to great risks. This study provides information about the "Time Driver Activity-Based Cost System" and studies the applicability in a marble industry operation using the event work method.