Özet:

Since it is difficult for firms to maintain their profitability with high fixed costs in today’s competitive conditions, issues related with idle capacity costs have gained importance in recent years. That’s why costing systems should assist the process of measuring and understanding idle capacity. However, traditional costing and Activity Based Costing systems have shortcomings in order to achieve this objective.  Time Driven Activity Based Costing and Resource Consumption Accounting models have been developed as costing models for next generation cost management systems that recognize and reveal idle resources. In this study, with an example, it is aimed to compare the results of Activity Based Costing, Time Driven Activity Based Costing and Resource Consumption Accounting and to discuss the methods about revealing idle capacity costs.

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