Özet:

Societies had faced various development stages from the beginning of the socio-economic development process until nowadays, respectively primitive, agricultural, industrial, and then informational. Different cost and managerial accounting technics had appeared pursuant to used energy types in the industrialisation period which represents transition of energy conversion from muscle power to steam and machine power. Invention of Steam Engine, French and Industrial Revolutions, Establisment of Ford, First World War, The Great Depression and Second World War had huge and substantial effects on the accounting also accountancy. As a results of those changes and developments, national economics had changed. With new production approaches and services, the need for accountancy had risen. During 19th and 20th centuries, enlargement of transportation sector, the scientific management behaviour at United States and increasing distribution companies had effected cost and managerial accounting significantly. From 1925 until now there is no significant change on behalf of accounting. Many accounting models had been developed but these were merely academic studies and their application areas were limited. Today, cost accounting is known as industrial bookkeeping. It is generally applicable on calculating cost of production and recognition of financial statements. Observations shows that improvement at industry is paralel to mechanization. Invention of new machines had brought new production technics and made essential to use new accounting technics. Also this parallelism made essential to use new cost accounting approaches and technics. The aim of this article to search and present the effects of changes in mechanisation on the evolution of cost accounting.

Anahtar Kelimeler: