Özet:

The changes in the production systems, along with the methods used in the calculation of the cost of the product, also occur. Activity-Based Cost (FTM) Method is a cost system that arises to find solutions to problems related to the distribution of indirect costs and allows the costs to be calculated more accurately. In this study, the FTM Method was used in the distribution of general production costs to produced products in a production company operating in the electromechanical sector. In addition, there are recommendations on what the company needs to do to ensure the sustainability of the method used.

Özet:

As a consequence of the changes in production systems methods used in calculating the unit product costs are have changed. Activity Based Costing (ABC) has been developed to solve the problems in allocating the indirect costs to products and it provides more accurate information for the costs. In this study, ABC is utilized to calculate the overhead costs to allocate the products in an electromechanics firm. Furthermore, some recommendations are made to provide the sustainability of the ABC system in the firm.

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