Activity-based costing method needs the existence of an effective accounting system and the organization's to produce data on the subjects of determination the activities both consuming resources related to the cost of each activity level and the production of each product consumed by the operating costs of products on the basis. From this point, this study suggests a record system to the firms, which implement or plan to implement activity-based cost systems, to reflect activity costs to account records. In the light of the study, it is thouhgt that the changes in Uniform Accounting System will faciliate aplication of activity-based accounting
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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