Özet:

Businesses gain competitive advantage by reducing costs and increasing quality through continuous improvement-development approach. Resource consumption accounting, one of the modern management accounting practices, is used as a strategic management accounting method that analyzes the current structure of businesses and can best explains the results of continuous improvement-development activities to be applied in the enterprise. In this study, the applicability of resource consumption accounting is discussed within the framework of continuous improvement and development approach. With this application, information about possible cost reduction techniques was provided to the company management, and in order to obtain this information, the performance of each activity was analyzed and evaluated separately. In this way, the costs of the products produced have been reduced and the activities of the enterprise that do not create added value have been tried to be continuously reduced with continuous improvement and development activities.

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