Özet:

One of the key components of the ability of production enterprises to gain competitive advantage in a global market environment is the effectiveness of the cost accounting system. From here, in order to identify the existing cost accounting systems that are used in the production sector, in this study, the cost accounting systems of the production enterprises operating within the Manisa Organized Industrial Area have been studied. Method - The survey method was used as a data collection technique in the study. The authorities who are active in the accounting departments of 177 companies operating in the region have been reached; 64 of the 126 company officials contacted have participated in the survey. The data obtained was analyzed by Ki-Care and T-Test. Results - Analysis findings indicate that are using traditional cost accounting methods rather than modern cost accounting systems. Debate - With the study, findings have been made that cost accounting systems are not effectively integrated into management processes.