Özet:

Production costs have different qualities in terms of their types. Due to these differences, different views come forward about how much the production costs will be included in the cost of the product and different cost calculations are made in line with the preferred understanding. The differences arising in the financial statement items created by using costing systems which have advantages and disadvantages compared to each other, affect the profit for the financial year. While it is easier to calculate with the full costing method, it is possible to have a decrease in operating profits while sales increase due to the fluctuations in production amount. Normal costing is the method recommended by international standards and includes fixed costs in production cost according to capacity utilization rate. However, the problems experienced in the full costing method do not disappear completely in this method either. Variable costing is a method that considers fixed costs and expenses as the expenses of the period, while including only the variable costs and expenses in the production costs. Operating profits are not affected by fluctuations in production as in other methods. However, this method is only suitable for reporting within the business. Combined manufacturing is a form of production in which more than one product is produced simultaneously using the same first substance and material in the production process. All of these products produced together can be the main product, but it is possible to produce by-products as well as the main product. Bran is a by-product that occurs naturally beside flour in enterprises producing flour. Calculating the cost of the product in the combined manufacturing requires special consideration. In the study, information was primarily provided about the properties of costs and cost methods, and then these methods were applied in three flour factories. With the execution, comparing the theoretical knowledge with the application results has become possible. In this way, it is thought that by comparing the profit and loss tables prepared according to different costing methods, useful information will be provided to the managers while making decisions

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