Özet:

In recent years, with globalization, the elimination of accounting differences between countries has come to the agenda and in 2006 the International Accounting Standards have been implemented in our country, along with a series of adjustments. While the standards have influenced the accounting process in the enterprises, they have also caused major differences in cost calculations. These differences, in the process of calculating the unit cost of the manufactured product or service, have a significant impact on the decision-making of the business management based on the costs. In this context, the study examined the impact of the accounting and financial reporting standards in the calculation of the cost of the product in the production enterprises and therefore the cost of the product sold on the table and the sample on a production enterprise.

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