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YENİ BİR MALİYETLEME TEKNİĞİ OLARAK KAYNAK TÜKETİM MUHASEBESİ VE BİR ÖRNEK UYGULAMA
2016
Journal:  
Uluslararası Yönetim İktisat ve İşletme Dergisi
Author:  
Abstract:

Geleneksel maliyet sistemlerinin maliyet hesaplamada yetersiz kaldığı düşünülerek çağdaş maliyetleme sistemlerinden Faaliyet Tabanlı Maliyetleme FTM ve Sürece Dayalı Faaliyet Tabanlı Maliyetleme SDTFM sistemleri geliştirilmiştir. Söz konusu bu yöntemlerin de maliyetleri belirlemedeki eksik kalan yanları nedeniyle alternatif bir maliyet sistemi olarak yeni nesil maliyetleme tekniklerinden Kaynak Tüketim Muhasebesi KTM önerilmiştir. Çalışmamızda KTM ayrıntılarıyla ele alınarak örnek bir uygulama yardımıyla FTM ile arasındaki farklılıklar ortaya konulmaya çalışılmıştır.

Keywords:

source consumption accounting and an example application as a new costing technique
2016
Journal:  
Uluslararası Yönetim İktisat ve İşletme Dergisi
Author:  
Abstract:

due to the fact that traditional cost systems are insufficient in cost calculation, operating-based costing ftm from contemporary costing systems and long-based operating-based costing sdtfm systems have been developed, these methods have been tried to be revealed due to the missing sides in determining costs as an alternative cost system as a new generation of costing techniques resource consumption accounting ktm was proposed in our study, with the help of a sample application, the differences between ftm and are improved

Keywords:

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Uluslararası Yönetim İktisat ve İşletme Dergisi

Journal Type :   Uluslararası

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Article : 997
Cite : 9.161
2023 Impact : 0.354
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Uluslararası Yönetim İktisat ve İşletme Dergisi