Özet:

(As a Group Technology Model, Integration of Cellular Manufacturing and Activity Based Costing Systems) In this article, depending on the cellular manufacturing process attributes, an activity based costing model has been presented. In order to be applied in a cellular manufacturing environment, possible rationalizations in the model have been specified by giving the information about cellular manufacturing and activity based costing systems and their procedures. In the model, it has been defined that how the Managements of the companies need to organize their activities efficiently in order to be successful in the competitive global market. Traditionally organized shop floors have negative effects on the productivity of activities. As a solution to this negative impact, the cellular manufacturing system has been developed. Useless activities can be eliminated throughout the well organized cellular manufacturing layout. Since the productivity of business activities directly related to costs, activity costs have to be determined correctly. Furthermore, activity based costing system enhances the accuracy of activity costs and provides accurate cost information. This accurate cost information positively supports the managerial decisions. The purpose of this study depends on this insight.structure of production process activities and costs have formed by using the principles of activity based costing and producing the parts in cellular manufacturing.

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