Özet:

Purpose - The purpose of this study is to establish an Activity-Based Costing System based on the Analytical Hierarchy Process, which is able to provide a more accurate calculation of unit production costs, and to ensure that the costs collected in the activity drivers are properly distributed to activities and products. Method - In this study; drivers to be used in the distribution of costs are determined with the help of the Analytical Hierarchy Pro-sound (AHP). For this purpose, five different experts have made an assessment to identify the distribution keys. The agreement between the assessments is achieved with the help of geometric average. Results - Results are compared with the results of the traditional cost system that the company already applies. There are differences between the unit costs calculated by the FTM-AHP technique and the unit costs calculated by the traditional method used by the business. Discussions - The findings obtained in the study are of great importance for seeking to correctly calculate the unit costs relating to goods, but also show the insufficiency of the unit costs calculated using traditional methods. The FTM-AHP integrated method used in this study to determine the unit ma-mul costs has been determined that it can be easily applied by and can be effective in providing with a competitive advantage.

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