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Günümüz modern üretim ortamlarında geleneksel maliyet sistemlerinin maliyetleri doğru bir şekilde belirlemede yetersiz kalması, yeni yöntemlere olan ihtiyacı arttırmıştır. Bu yeni yöntemlerden Kaynak Tüketim Muhasebesi (KTM), kaynak odaklı olması ve atıl kapasite maliyetlerini ürünlere yüklememesi nedeniyle işletmeler için oldukça büyük öneme sahiptir. Bu çalışmanın amacı silah sanayisinde faaliyet gösteren bir üretim işletmesinde örnek olay çalışması yöntemiyle KTM’nin uygulanması sonucu işletmenin nasıl faydalar sağlayacağını ortaya koymaktır. Bu doğrultuda işletmede yapılan uygulamada öncelikle işletmeden elde edilen veriler, kaynak tüketim muhasebesi yöntemiyle analiz edilerek kaynak havuzları oluşturulmuştur. Daha sonra KTM sisteminin prensiplerine uygun şekilde dağıtımları yapılarak, atıl kapasite ve atıl kapasiteye ait maliyet tespit edilmiştir. Sonuçta KTM sisteminin, üretim maliyetlerinin daha doğru belirlenmesi, atıl kapasite ve buna ilişkin maliyetlerin tespit edilmesi suretiyle işletme için önemli faydalar sağladığı ortaya konmuştur.
In modern manufacturing environments, new techniques are needed because traditional cost systems are inefficient to determine product cost accurately. Resource consumption accounting (RCA) is so important for companies because of focusing on resources and not allocating idle capacity costs to products. The aim of this study is to explore benefits of RCA for companies by using case study research method in a company that operates in shotgun sector in Turkey. In this perspective, the first data received from the company was analyzed using the RCA system by creating resource pools. Then, the resource costs were allocated to activities using the RCA principles, by this way idle capacity was identified, and costs of the idle capacity were determined. In conclusion, it was determined that RCA can provide so many benefits to the company by means of determining accurate product cost, idle capacity and cost of idle capacity.
In todays modern manufacturing environments, new techniques are needed because traditional cost systems are inefficient to determine product cost accurately. Resource consumption accounting (RCA) is so important for companies because of focussing on resources and not allocating idle capacity costs to products. The aim of this study is to explore benefits of RCA for companies by using case study research method in a company which operates in shotgun sector in Turkey. In this perspective, first data received from the company was analysed using the RCA system by creating resource pools. Then, the resource costs were allocated to activities using the RCA principles, by this way idle capacity was identified, and costs of the idle capacity were determined. In conclusion, it was determined that RCA can provide so many benefits to company by means of determining accurate product cost, idle capacity and cost of idle capacity.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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