Accounting for activity based management
Faaliyete dayalı yönetimin muhasebe boyutu
- Tez No: 130594
- Danışmanlar: PROF. DR. NECDET ŞENSOY
- Tez Türü: Yüksek Lisans
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Aktiviteye dayalı muhasebe, Muhasebe, Yönetim, Yönetim muhasebesi, Activity based costing, Accounting, Management, Management accounting
- Yıl: 2003
- Dil: İngilizce
- Üniversite: Marmara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: İşletme Ana Bilim Dalı
- Bilim Dalı: Muhasebe Finansman (ingilizce) Bilim Dalı
- Sayfa Sayısı: Belirtilmemiş.
Özet
GENERAL KNOWLEDGE Name and Surname : Hande Akşiray eld : Business Administration Programme. Accounting and Finance Supervisor. Prof Dl, Necdet Şensoy Degree Awarded and Date : Master - July 2003 Keywords. Managerial Accounting, Activity Based Management ABSTRACT ACCOUNTING FOR ACTIVITY BASED MANAGEMENT The purpose of this study is to describe the framework of Activity Based Management (ABM) and explain the possible outcomes and improvements to be derived from activity based accounting. In order to realize this purpose, an extensive literature survey about activity based accounting was conducted. The deficiencies of traditional cost accounting methods, ABM, usefulness of ABM, implementation process of ABM and pitfalls to be avoided are presented. A case study takes place in order to show the importance of ABM. The study shows that implementing ABM provides more accurate information on business process and costs. In order that, it explains that ABM also enables to better identify, evaluate and continuously improve the process and costs. Vlll
Özet (Çeviri)
GENERAL KNOWLEDGE Name and Surname : Hande Akşiray eld : Business Administration Programme. Accounting and Finance Supervisor. Prof Dl, Necdet Şensoy Degree Awarded and Date : Master - July 2003 Keywords. Managerial Accounting, Activity Based Management ABSTRACT ACCOUNTING FOR ACTIVITY BASED MANAGEMENT The purpose of this study is to describe the framework of Activity Based Management (ABM) and explain the possible outcomes and improvements to be derived from activity based accounting. In order to realize this purpose, an extensive literature survey about activity based accounting was conducted. The deficiencies of traditional cost accounting methods, ABM, usefulness of ABM, implementation process of ABM and pitfalls to be avoided are presented. A case study takes place in order to show the importance of ABM. The study shows that implementing ABM provides more accurate information on business process and costs. In order that, it explains that ABM also enables to better identify, evaluate and continuously improve the process and costs. Vlll
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