Stratejik yönetim muhasebesi alanında maliyet hesaplama tekniklerinden zaman esaslı faaliyet tabanlı maliyet yönteminin bir tekstil işletmesinde uygulandığı bu çalışma, Denizli İli Merkezefendi ilçesinde organize sanayi bölgesinde iplik çözgü haşıllama ve dokuma faaliyeti yürüten bir tekstil işletmesinde uygulanmıştır. Bu kapsamda, öncelikle faaliyet tabanlı maliyet yöntemine göre, ardından zaman esaslı faaliyet tabanlı maliyet yöntemine göre maliyet hesaplama sistemi kurulmuş ve sonuçları karşılaştırılmıştır. Çalışmada araştırma yöntemlerinden örnek olay yöntemi kullanılmıştır. Çalışma sonucunda, her iki sistemin de bir tekstil işletmesinde uygulanabileceği Zaman Esaslı Faaliyet Tabanlı Maliyet (ZEFTM) yönteminin Faaliyet Tabanlı Maliyet (FTM) yöntemine göre daha doğru maliyet bilgisi sunduğu ve birim mamul maliyetlerinin de değiştiği tespit edilmiştir. Bu durumun temel nedeni, ZEFTM yönteminin, işletmenin atıl kapasite maliyetlerini hesaplaması ve birim mamul maliyetlerine yansıtmasıdır.
This study, in which the cost calculation techniques in the field of strategic management accounting are applied in a textile enterprise of the time-based activity-based cost method, is applied in a textile enterprise in the organized industrial area of Denizli Illi Centralfendi. In this context, the cost calculation system was established first according to the activity-based cost method, then according to the time-based activity-based cost method, and the results were compared. Examples of research methods are used in the study. The study found that both systems could be applied in a textile business; that the Time-based Activity Cost (ZEFTM) method provides more accurate cost information than the Activity Cost (FTM) method, and that the unit production costs are also changing. The main reason for this is that the ZEFTM method calculates the capacity costs of the enterprise and reflects the unit production costs.
This study, in which time-based activity-based cost method, which is one of the cost calculation techniques, was applied in a textile enterprise within the scope of strategic management accounting, was applied in a textile enterprise carrying out yarn, warping, sizing and weaving activities in the organized industrial zone in Merkezefendi district of Denizli province.In this context, cost calculation system was established firstly according to the activity-based cost method, then according to the time-based activity-based cost method, and the results were compared. In this study, case study method has been used. As a result of this study, it has been determined that both systems can be applied in a textile enterprise; Time Based Activity Based Costing method provides more accurate cost information than Activity Based Costing method and unit product costs also change. The main reason for this is that Time Based Activity Based Costing method calculates the idle capacity costs of the enterprise and reflects them to the unit product costs.
Alan : Filoloji; Hukuk; İlahiyat; Sağlık Bilimleri; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Dergi Türü : Ulusal
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