Özet:

(Activity - Based Overhead Variance Analysis) With use of advanced manufacturing technologies, the sufficiency of traditional cost accounting systems has been investigated. In traditional cost acounting methods, manufacturing overhead costs are charged to products using single cost driver such production quantity. In activity-based-costing method, between manufacturing overhead costs and products have a cause-effect relationship themselves. Manufacturing overhead costs that are charged to products are based on this relationship. In this article, criticisms of traditional standard costing method are explained. After, activity-based cost-volume relations are examined, then fixed and variable costs are defined. In addition to this, with using activity-based costing methods, charging standard manufacturing overhead costs to product, calculating activity-based overhead variances and analysing of these variances are examined with examples.

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