Özet:

After French Revolution, Industrial Revolution, World War I, Great Depression and World War II the world economy and trade transformed to demand more natural resources, goods, transportation, mechanic power, industry and new markets to produce and sell more goods. Old and simple production process/methods replaced by industrial plants to produce much cheaper and quality goods in bulk quantities. These developments caused cost accountancy to become essential for entrepreneurs. Cost Accounting studies in the world have gained the quite speed between 1900 and 1950. Cost Accounting structure’s momentousness has been realized by Eddis and Tindall owing to the fact that complex manufacturing processes in 1904. In the 1920’s, General Motors has developed modern cost accounting techniques which helps the American economy. In the 1920’s and 1930’s, The Standart Cost System has become important for English iron-steel industry. The Standart Cost System idea in England has firstly come up at annual meeting of The National IronSteel Producers Federation in 1929. After that quite a few alternative came forward. A special commission that has been assigned in 1933 published a report named as “The Iron-Steel Industry Uniform Cost Accounting System” in 1935. The one of the cost accounting initiators was Alexander Hamilton Church in 19th century. Church’s the most important contribution was “Full Costing System”. It has been emphasized in the newsletter that had been published in 1947 by National Association of Cost Accountants (NACA) that full costing system is the most modern, effective, efficient and acceptable costing system. Andrew Carnegie has used cost information at an American company named as “Carniege Steel” while making decision in the mid of the 1900’s. The term of flexible budget had firstly come up in the early 1940’s. In the 1950’s and 1960’s it has been named as variable budget. General Electric has used activity based costing in 1960 to distribute the general production expenses better. Break-even analysis has begun to use in 1950’s. Accountants have developed break-even analysis with Cost-Capacity-Profit Analysis in 1960’s. While in 20th Century’s first half lacked computers and software developed for cost accounting the process was usually followed on basic level. The cost accounting process gained speed after the development of Visicalc in 1979 for Apple II and Lotus 1-2-3 in 1982 for IBM which both considered as milestones through the development of Excell. In our study we approach the subject by analyzing important events that affected accounting and cost accounting.

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