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Stokların maliyeti; satın alma maliyeti, dönüştürme maliyeti ve katlanılan diğer maliyetlerin toplamından oluşmaktadır. Dönüştürme maliyetleri; direkt işçilik giderleri, sabit genel üretim giderlerini ve değişken genel üretim giderlerini kapsamaktadır. Dönüştürme maliyeti unsurlarından birisi olan sabit genel üretim giderlerinin mamul maliyetlerine yansıtılması konusunda çeşitli mevzuatlar farklı görüşler sunmaktadır. VUK, sabit genel üretim giderlerinin mamul maliyetlerine tam maliyet yöntemine göre aktarılmasını uygun görmektedir. Buna karşılık Türkiye Muhasebe Standartları (TMS) bu giderlerin normal maliyet yöntemine göre mamul maliyetlerine aktarılmasını önermektedir. BOBİ FRS ve KÜMİ FRS ise bu iki yöntemden herhangi birisinin kullanılabileceğini ifade etmektedir. Bu çalışma sabit genel üretim giderlerinin üretim maliyetlerine yansıtılmasında kullanılan tam maliyet yöntemi ve normal maliyet yöntemini incelemeyi amaçlamaktadır. Bu amaç doğrultusunda çalışmanın ilk aşamasında iki farklı maliyet hesaplama yönteminin mamul maliyetlerine etkisi ortaya çıkarılmıştır. Çalışmanın ikinci aşamasında ise bu maliyet hesaplama yöntemlerinin vergilendirmeye (ertelenmiş vergi geliri/gideri) olan etkisi incelenmiştir. Çalışma kapsamında ortaya çıkarılan bu etkiler sipariş maliyet sistemine entegre edilerek açıklanmıştır.
The cost of stocks consists of the cost of purchase, the cost of conversion and the total of the other costs incurred. Conversion costs include direct labour costs, fixed overall production costs and variable overall production costs. Different legislation on the reflection of fixed overall production costs, which is one of the conversion costs elements, offers different opinions. VUK considers it appropriate that the fixed overall production costs are transferred to the production costs according to the full cost method. In contrast, the Turkish Accounting Standards (TMS) recommend that these expenditure be transferred to the cost of the product according to the normal cost method. BOBI FRS and BOBI FRS indicate that any of these two methods can be used. This study aims to examine the full cost method and the normal cost method used in reflecting the fixed overall production costs to the production costs. In the first phase of the study, the impact of two different cost calculation methods on the cost of the product was revealed. In the second phase of the study, the impact of the cost calculation methods on taxation (reduced tax income/duty) was examined. The effects found in the study have been explained by integrating them into the order cost system.
The cost of inventories consists of the sum of purchase cost, conversion cost and other costs. Conversion costs include direct labor costs, fixed overhead costs and variable overhead costs. Various legislation provides different views in the matter of reflecting fixed overhead costs, which is one of the conversion cost elements, to product costs. Tax Procedure Law (TPL) approve transfer of fixed production overheads to product costs according to absorption costing method. On the contrary Turkey Accounting Standards (TAS) recommends transfer of these costs to product costs according to normal costing method. BOBİ FRS and KÜMİ FRS state that either of these two methods can be used. This study aims to examine the absorption costing method and the normal costing method used to reflect the fixed overhead costs to the production costs. For this purpose, in the first stage of the study, the effect of two different cost calculation methods on the product costs was revealed. At this stage; unit cost calculated as 0.66688₺/unit according to full cost method was calculated as 0.66425₺/unit in normal cost method. In the second stage of the study, the effect of these cost calculation methods on taxation (deferred tax income /expense) was examined. At this stage; it has been confirmed that selling inventories at different periods reveals the effect of deferred tax income/expense. These effects revealed in the study are explained by integrating into order cost system.
Alan : Güzel Sanatlar; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Dergi Türü : Ulusal
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