Geleneksel maliyetleme yöntemlerinin küresel rekabet şartlarında yetersiz kalması üzerine yeni nesil çağdaş maliyetleme yöntemleri oluşturulmuştur. Yeni nesil çağdaş maliyetleme yöntemlerinden biri olan Kaynak Tüketim Muhasebesi, kaynak maliyetlerini sabit ve değişken (orantısal) olarak kategorize ederek ve atıl kapasite maliyetlerini ürünlerin maliyetine yüklemeyerek diğer tüm maliyetleme yöntemlerinden farklık arz etmektedir. Bu çalışmanın amacı Kaynak Tüketim Muhasebesi sisteminin bir tekstil üretim işletmesinde uygulanmasının mamul maliyetlerinin ve atıl kaynak maliyetlerinin hesaplanmasında önemli bir farklılık yaratıp yaratmadığının belirlenmesidir. Çalışmadan elde edilen sonuçlara göre Kaynak Tüketim Muhasebesi sistemi ile hesaplanan mamul maliyetlerinin geleneksel maliyet hesaplama sisteminden farklılaştığı ve katlanılan maliyetin yaklaşık %2’lik kısmı kadar atıl kaynak maliyetinin olduğu belirlenmiştir.
A new generation of modern costing methods has been established upon traditional costing methods being inadequate in global competition conditions. Resource Consumption Accounting, which is one of the new generation modern costing methods, differs from all other costing methods by categorizing resource costs as fixed and variable (proportional) and not attributing the idle capacity costs to the cost of products. The aim of this study is to determine whether the application of Resource Consumption Accounting system in a textile manufacturing enterprise makes a significant difference in the calculation of product costs and idle resource costs. According to the results obtained from the study, it is determined that the product costs calculated with the Resource Consumption Accounting system differ from the traditional cost calculation system and the idle resource cost is approximately 2% of the cost incurred.
A new generation of modern costing methods has been established upon traditional costing methods being inadequate in global competition conditions. Resource Consumption Accounting, which is one of the new generation modern costing methods, differs from all other costing methods by categorizing resource costs as fixed and variable (proportional) and not attributing the idle capacity costs to the cost of products. The aim of this study is to determine whether the application of Resource Consumption Accounting system in a textile manufacturing enterprise makes a significant difference in the calculation of product costs and idle resource costs. According to the results obtained from the study, it is determined that the product costs calculated with the Resource Consumption Accounting system differ from the traditional cost calculation system and the idle resource cost is approximately 2% of the cost incurred.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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