İşletme giderlerinin incelenmesi
Assessment of the operational expenses
- Tez No: 120683
- Danışmanlar: YRD. DOÇ. DR. İBRAHİM YÜNGÜL
- Tez Türü: Yüksek Lisans
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2002
- Dil: Türkçe
- Üniversite: Gazi Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: İşletme Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 148
Özet
Özet yok.
Özet (Çeviri)
Ill ABSTRACT The value elements that has been reflected on the financial tables consequently as income-product, and contain the value added, are at the same time the outcome of the flows (value output and consumption) that appear to be cost and expenses. Within the framework of generally accepted principles and theory that has been formed by the standards for accounting, the objective, scientific recommendations regarding the cost and expense could not prevent the sustained discussions and disputes on several matters, In this study, by the concept of“expense”, it has been aimed to draw attention on matters under discussion, to determine the related causes, and to set forth the difference between approaches in differing standards. The examination has been subcategorized under four main headings. Under the first section, the progress of accounting from the past to today, and the conditions producing the concepts related to the cost anti expense within this progress are discussed; the principal concepts are clearly set forth; the currently approved classification of expenses in the theory of accounting has been made, and the benefits expected from the examination of expenses are dealt. The second section is attributed to the examination of expenses with regard to cost formation. The provisions for costs in basic accounting arrangements and standards are discussed on the basis of functional separation; attention is drawn to reflect the expense of the cost formation on application with their accounting aspects. The third part of our study contains the explanations for the examinations of the expenses with respect to taxation, in other words, Income and corporation taxes. A general and comparative assessment of matters discussed in the previous sections has been performed under time fourth section. While attributing stunt importance on several separating aspects of matters related to theory of accountingIV and taxation with respect to theory regarding expense, it has been dealt that these two fields may gain a mutually complementing character with the method of“tax effected accounting”. Under the heading of“conclusion”, the recommendations regarding the settlement of problems of our accounting system, within the framework of our study matter, through the whole of our examination, are provided under subheadings.
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