Atıf Sayısı
20
Görüntüleme
67
İndirme
22
Activity-Based Costing (ABC) Method, whose fundamentals were established in 1970’s and entered into the accounting literature rapidly in 1980’s, is used by many companies because it generates better cost information. Developed as an alternative to traditional costing methods, this method provides more detailed information about activities to decision makers compared to standard methods. However, it started to be criticized after some time and alternative costing methods are developed because of some reasons such as the method is too costly, too much time consuming, not supported by employees, and taking idle capacity into consideration etc. In this study, fundamentals of ABC method and its rise and fall are considered, its deficiencies are discussed using an example, and its alternatives are introduced briefly.
Activity-Based Costing (ABC) Method, whose fundamentals were established in the 1970s and entered into the accounting literature rapidly in the 1980s, is used by many companies because it generates better cost information. Developed as an alternative to traditional costing methods, this method provides more detailed information about activities to decision makers compared to standard methods. However, it started to be criticized after some time and alternative costing methods are developed because of some reasons such as the method is too expensive, too much time consuming, not supported by employees, and taking idle capacity into consideration etc. In this study, fundamentals of ABC method and its rise and fall are considered, its deficiencies are discussed using an example, and its alternatives are introduced briefly.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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