Özet:

At the end of the technology comes, in increasing the efficiency and efficiency of, adaptation to technology is of great importance. With Industry 4.0, traditional production systems have begun to replace new technology-based systems. Changing production environments also require the restructuring of cost accounting systems. Because reasons such as high investment costs, increased product diversity, shortened product life, high quality expectations and customer-focused reasons have resulted in the lack of traditional cost systems in the calculation of product costs. There are also changes in the elements that make up the cost of the product in the process of intensive production. In the changing production process, the total costs of the first material material costs remain almost the same, while the percentage of labour expenditure decreases, and the percentage of total production expenditure increases. Industry 4.0’s 3D printers, simulation, cyber-physical systems and autonomous robots etc. Changes and developments in their subcomponents change the form of production and the cost accounting as a result of their processes. This study examined the innovations brought by Industry 4.0 and the expected changes in production costs and cost accounting.

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