Çağdaş maliyetleme sistemlerinden faaliyet tabanlı maliyetleme sistemi ve bir tekstil işletmesinde uygulanması
A modern costing system: Activity based costing and an application on a textile company
- Tez No: 207327
- Danışmanlar: Y.DOÇ.DR. İSMET TİTİZ
- Tez Türü: Yüksek Lisans
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2007
- Dil: Türkçe
- Üniversite: Süleyman Demirel Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: İşletme Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 124
Özet
The aim of this study is understanding activity based costing which is one of the system of modern cost approaches. This study's basic starting point is to understand the need for exact costing knowledge under intensive competition. With the application part of the study, I would like to measure if the activity based costing system is sufficient for this need. In the first part; effects of economic and technological variations to cost accounting are stated. In the second part; main concepts about activity based costing is defined and development of the system is identified. After that the activity based costing procedures are explained and I've mentioned about the advantages and criticisms of the system. In the last part, an application about the activity based costing system in a textile company is explained and the results are analyzed
Özet (Çeviri)
The aim of this study is understanding activity based costing which is one of the system of modern cost approaches. This study?s basic starting point is to understand the need for exact costing knowledge under intensive competition. With the application part of the study, I would like to measure if the activity based costing system is sufficient for this need. In the first part; functions of cost accounting in an organization and it?s importance are examined. Effects of economic and technological variations to cost accounting are also stated. In the second part; main concepts about activity based costing is defined and development of the system is identified. After that the activity based costing procedures are explained and I?ve mentioned about the advantages and criticisms of the system. In the last part, an application about the activity based costing system in a textile company is explained and the results are analyzed.
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