Faaliyete dayalı maliyet sistemi ve bir hizmet işletmesinde uygulanması
Activity-based costing and its application on service
- Tez No: 92680
- Danışmanlar: PROF. DR. HALİL FAHİR BİLGİNOĞLU
- Tez Türü: Doktora
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1999
- Dil: Türkçe
- Üniversite: İstanbul Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: İşletme Ana Bilim Dalı
- Bilim Dalı: Muhasebe Denetimi Bilim Dalı
- Sayfa Sayısı: 159
Özet
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Özet (Çeviri)
ABSTRACT Above changes in manufacturing environment and new information needs forced to have new cost accounting systems. From the mind 1980 s, the interest in activity based approaches developed dramatically. The first of these is Robert Kaplan and his partner Robin Cooper, developed system that goes under ABC. Their interest, in particular, starting with the use of activity costs as a means of building up product costs, as an alternative to large direct labor burden rates. The activity based costing breaks down an organization into activities. An activity describes what the enterprice does the way time spent and outputs of processes. The main function of an activity is to convert resources (materials,. ' labor, expenses, depreciation and technohgy) into outputs. Activity based ' costing identifies activities performed in an organization and determines theircost and performence. The two primary benefits of activity based costing are that it provides a company; (1) an accurate product cost. (2) a visibility of cost reduction and performance improvements. opportunities. Perhaps even more important than knowing product cost is having visibility of araste and cost reduction and performance improvement opportunities to enable management to increase competitiveness. The primary aim of a company is to generate profit. To achieve this, it pays for resources and sells products to create cash inflow. The control issue in ' cost management is how to decide how much resource to put place in each area 148of the business, how to use it effectively and then to measure performance in achieving objectives. The focus of most traditional cost reporting is on the resources bought. This is fire, but shows nothing about how those resources are being used by the manager, beyond that what goes in that department. If we take an example such as production planning department, traditional cost reporting might show exactly how much spent in the month, year - to - date, against budget and last year, by lire item it does not give any clue as to:. What takes up the time of production planning staff?. Whether the right amount of resource is in place ?. What factors cause them to have to do what they so often ?. How different products, customers, and suppliers influence these factors ? they do ? Whether it is costing less are more than it should todo the things How to go about doing things more effectively ? An activity based approach attempts to answer some of these questions. or at least to give information to help ask questions. This is because as activity based approaches are based an the premise that, in order to understand how resources are being used,it is necessary to understand how activities are being- performed. Understanding what activities are being performed, and cost them, gives visibility how resources are being used, providing a better for managing them. When managers divide activities in this way, a hierarchy emerges. Some activities, like drilling or machining a surface, performed on individual unit. Others - setups, material movements and inspections,allow batches of units to be. processes. Still others - engineering product specifications, process engineering, 149product enhancement - provide the overall capability that enables the company to produce the products. Plant management, building and ground maintenance, heating and lighting sustain the manufacturing facility. The hierarchy gives managers a structured way of thinking about the relationship between activities and resources they consume. In summary, the new cost management system (ABC) provides information that can be used to:. Understand where resources are being consumed (activities). Understand why resources are being consumed (cost drivers). Identify where waste occurs and how much it costs. Measure the cost of processes. Link costs to output measures ( time, quality, service ) and ultimately to performance measures. 150
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