Faaliyete dayalı maliyet sistemi ve Türkiye uygulaması
Activity-based costing system and an application in Turkey
- Tez No: 51581
- Danışmanlar: PROF. DR. YÜKSEL KOÇ YALKIN
- Tez Türü: Doktora
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1996
- Dil: Türkçe
- Üniversite: Ankara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: İşletme Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 292
Özet
Özet yok.
Özet (Çeviri)
Automation has become a major force in the rationalization of the production process. Society is confronted with a technological evolution which occurs at an ever increasing pace. As a result, organizations experience significant changes in size, form, production process, labor process, organization, etc. This dynamic environment and rapidly changing production technologies also have a substantial effect on the required information and control systems within firms. Although production methods have been highly developed and make use of very advanced technologies, cost accounting systems have lagged behind. It has been argued that traditional cost accounting techniques are not usefull in a high-technology context. Management in a“high tech”environment has different accounting information needs from that in the more traditional sectors. The traditional cost accounting systems were developed in the early part of the twentieeth century for a production environment in which the overhead component of the product costs was not as significant as it is today. Direct labor was the major focus of control. However, as operations have become more automated and manufacturing processes have become more diverse and complicated, the costing and control focuces have shifted from direct labor to overhead. Today, companies produce a wide range of products, direct labor represents only a small fraction of total costs and overhead costs are of considerable importance. Simplistic overhead allocations using a declining direct labor base can not be justified, particularly when information processing costs are no longer a barrier to introducing more sophisticated systems. Furthermore the intense global competition created a need by managers for more accurate information. Cooper and Kaplan have developed a more refined approach for tracing overhead costs to products. They call this approach Activity-Based Costing (ABC). ABC systems differ from traditional product costing systems in the treatment of non-volume-related resources. Traditional systems measure accurately volume-related resources that are consumed in proportion to the number of units produced. Such resources include direct labor, materials, machine time and energy. However, many organizational recources exist for non-volume- related activities that are unrelated to physical volume. Consequently, traditional product cost systems which assume that products consume resources in proportion to their production volumes will report distorted product costs. 278ABC offers an approach which has the potential to overcome many of the problems and limitations which have been associated with the operation of traditional costing systems in modern manufacturing environments. It fits in well to contemporary business circumstances, and enhances the quality and therefore the credibility of the management accounting function. It has been suggested as an alternative method for providing more accurate product cost and relevant information for decision making. So, it has primarily two objectives: To provide detailed information that describes the range, cost, and consumption of activities throughout the organization and to provide accurate cost information to managers to improve their decision. Activity-Based Costing System identifies the activities performed, it traces cost to these activities, and then uses various cost drivers to trace the cost of activities to the products These cost drivers (such as the number of parts or the number of setups) reflect the consumption of activities by the products. An Activity-Based Costing System can be used by management for a variety of purposes relating to both activites and products. The assumption underlying traditional costing systems is that overhead cost vary with the volume of output. ABC starts by rejecting the assumption that products consume resources and drive costs. It recognizes that activities link products and cost. Products consume activities and activities consume resources. ABC assumes that support and indirect resources provide capabilities for performing activities, not that generate costs to be allocated. The first stage of ABC sistems assigns the costs of support resources to the activities performed by these resources. ABC systems, therefore, assume that activities cause costs. The second assumption of ABC systems is that products create the demand for activities. Therefore, in the second stage of two stage ABC process, activity costs are assigned to products based on individual products' consumption or demand for each activity. Although an ABC system mainly consists of two stages, in order to create an operational system, five major steps must be achieved; (1) prepare an inventory of activities relating to overheads, (2) identify the resources and costs of each activity, (3) ascertain the cost drivers for each activity, (4) select the activity cost pools and cost drivers which will form the basis of the system, (5) apply the cost driver rates to the products. It is generally accepted that ABC is an important innovative of recent years to calculate accurate product cost. It gives more accurate product costs in today's manufacturing environment. To implement an ABC system, the companies need detailed information. It is known that the companies which have high product diversity and complex manufacturing operations get more benefits from ABC. 279An ABC system focuses management's attention on the underlying causes of cost. It assumes that resource-consuming activities cause costs and that products incur costs through the activities they require for design, engineering, manufacturing, marketing, delivering, invoicing and servicing. By collecting and reporting on the significant activities a business engages in it is possible to understand and manage costs more effectively. This study briefly discusses how advanced manufacturing technologies have created a new production environment in today's companies and how it affected cost accounting techniques, then introduces all aspects of the theory of Activity-Based Costing and tries to discuss how to apply it in Turkey. ABC was partially applied in a Turkish manufacturing company in Kayseri. Our application indicated that ABC provides more accurate data than are provided by traditional cost accounting procedures. Activity-Based Costing may be benefical and appropriate method for Turkish manufacturing companies, especially under the pressure of today's global competition. Turkish companies with complex manufacturing processes and a variety of products should seriously consider switching to ABC. The application also showed that ABC has potential to provide relevant information to be used in decision making. Knowing which activities are being performed and their associated costs allows managers to focus on those activities that might offer opportunities for cost savings. However, it should be known that ABC will not solve all of the complexities of product costing. And it is not a seperate system. It can be used as a part of job-order costing or process costing systems. As a result, implementation success of ABC will depend particularly on attention being given to the following tactors; 1. A recognition of the nature and variation in ABC and the creation of a system designed to meet the needs of the specific organization concerned. 2. A recognition that ABC is not a complete general purpose system which will meet all cost information needs. 3. A recognition that any ABC system will have some limitations and if not carefully designed and monitored will have the potential for dysfunctional consequences for the adopting organizations. 280 wmmmm i>ia$a
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