Özet:

The cost of stocks consists of the cost of purchase, the cost of conversion and the total of the other costs incurred. Conversion costs include direct labour costs, fixed overall production costs and variable overall production costs. Different legislation on the reflection of fixed overall production costs, which is one of the conversion costs elements, offers different opinions. VUK considers it appropriate that the fixed overall production costs are transferred to the production costs according to the full cost method. In contrast, the Turkish Accounting Standards (TMS) recommend that these expenditure be transferred to the cost of the product according to the normal cost method. BOBI FRS and BOBI FRS indicate that any of these two methods can be used. This study aims to examine the full cost method and the normal cost method used in reflecting the fixed overall production costs to the production costs. In the first phase of the study, the impact of two different cost calculation methods on the cost of the product was revealed. In the second phase of the study, the impact of the cost calculation methods on taxation (reduced tax income/duty) was examined. The effects found in the study have been explained by integrating them into the order cost system.

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