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An investigation into the effectiveness of cost management system in large manufacturing companies of Turkey with a special emphasis on the use of activity based costing

Faaliyet temelli maliyet sistemi kullanımı ekseninde Türkiye'nin büyük üretim şirketlerinde maliyet yönetim sistemlerinin etkinliğine yönelik bir inceleme

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  1. Tez No: 843737
  2. Yazar: ARİF AYLUÇTARHAN
  3. Danışmanlar: DR. MIKE BLEE
  4. Tez Türü: Yüksek Lisans
  5. Konular: İşletme, Business Administration
  6. Anahtar Kelimeler: Belirtilmemiş.
  7. Yıl: 2022
  8. Dil: İngilizce
  9. Üniversite: University of Southampton
  10. Enstitü: Yurtdışı Enstitü
  11. Ana Bilim Dalı: İşletme Ana Bilim Dalı
  12. Bilim Dalı: İşletme Yönetimi Bilim Dalı
  13. Sayfa Sayısı: 93

Özet

Accurate and analytical cost information is vital for operational and strategic decisions in an organization. Overhead costs are one of main components of the product cost along with material cost and labour cost. Since overheads are allocated by means of simplistic cost drivers, e.g., labour hours, process time, traditional cost methods were criticised by activity based cost (ABC) supporters, claiming traditional methods were distorting the cost information. ABC and Time Driven ABC were designed and developed to provide more accurate and analytical cost information by means of appropriate cost drivers to allocate overhead costs fairly. This study has been conducted to examine and understand the adoption and effectiveness of cost systems in publicly quoted large manufacturing companies in Turkey. In order to achieve these aims, both qualitative and quantitative methods were utilized. A questionnaire was designed and conducted to examine general characteristics of the cost system and to compare assessments of the systems that had been employed. In addition to that, an interview has conducted to obtain additional data to confirm quantitative results. In summary, 35 individuals (organisations) have participated in the questionnaire amongst 193 manufacturing companies. Five of them have also responded to the interview questions. Fifteen responders replied that they have adopted ABC. On the other hand, 20 of the participants stated that they were still using traditional cost systems. Even though ABC users assessed their cost systems more successful for five applications, for the rest of applications (25) traditional method users assessed their system as more successful against ABC users.

Özet (Çeviri)

Accurate and analytical cost information is vital for operational and strategic decisions in an organization. Overhead costs are one of main components of the product cost along with material cost and labour cost. Since overheads are allocated by means of simplistic cost drivers, e.g., labour hours, process time, traditional cost methods were criticised by activity based cost (ABC) supporters, claiming traditional methods were distorting the cost information. ABC and Time Driven ABC were designed and developed to provide more accurate and analytical cost information by means of appropriate cost drivers to allocate overhead costs fairly. This study has been conducted to examine and understand the adoption and effectiveness of cost systems in publicly quoted large manufacturing companies in Turkey. In order to achieve these aims, both qualitative and quantitative methods were utilized. A questionnaire was designed and conducted to examine general characteristics of the cost system and to compare assessments of the systems that had been employed. In addition to that, an interview has conducted to obtain additional data to confirm quantitative results. In summary, 35 individuals (organisations) have participated in the questionnaire amongst 193 manufacturing companies. Five of them have also responded to the interview questions. Fifteen responders replied that they have adopted ABC. On the other hand, 20 of the participants stated that they were still using traditional cost systems. Even though ABC users assessed their cost systems more successful for five applications, for the rest of applications (25) traditional method users assessed their system as more successful against ABC users.

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