Abstract:

Since the beginning of the 1990s, with the adoption of the yellow thought in many sectors, have begun to apply the yellow production techniques. However, over time, traditional cost-making methods have remained insufficient in reflecting simple production processes. Enterprises that apply the simple production techniques in literature are recommended the value flow cost method as a new cost management tool. The objective of this study is to establish a system of analytical hierarchy process (AHS) based cost management (Value Flow Cost-DAM) in enterprises implementing single-production techniques, to be a guide to the proper distribution of joint expenditure into value flows and to the more accurate calculation of the cost of the product. For this purpose, a value flow cost method has been established as a cost management tool in a textile enterprise that applies simple production techniques. The distribution key to the value flows of joint expenditure and the distribution of the expenditure collected in value flows to the goods has been used by the AHS method in cases where the distribution key is not determined. The study found that there was a difference between the unit costs that the business calculated by traditional methods and the AHS-based value flow cost method and the cost determined.

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