Özet:

A new generation of modern costing methods has been established upon traditional costing methods being inadequate in global competition conditions. Resource Consumption Accounting, which is one of the new generation modern costing methods, differs from all other costing methods by categorizing resource costs as fixed and variable (proportional) and not attributing the idle capacity costs to the cost of products. The aim of this study is to determine whether the application of Resource Consumption Accounting system in a textile manufacturing enterprise makes a significant difference in the calculation of product costs and idle resource costs. According to the results obtained from the study, it is determined that the product costs calculated with the Resource Consumption Accounting system differ from the traditional cost calculation system and the idle resource cost is approximately 2% of the cost incurred.

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