Stratejik faaliyet tabanlı maliyetleme ve bütçeleme sistemi : kanatlı et sektörü uygulaması
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Dosyalar
Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Yaşanan teknolojik ilerlemeler ve küresel rekabet işletmelerin üretim anlayışlarında ve maliyet yapılarında önemli değişimlere yol açmıştır. Üretim ortamlarında ileri teknolojilerin yaygınlaşması, maliyetleme açısından üretimi kolaylaştırıcı, işçilik maliyetlerini azaltıcı ve ürün kalitesini artırıcı yönde etkilemiştir. Özellikle genel üretim giderlerinin payında artışlar gözlenmiş ve bu giderlerin ürünlere yüklenmesinde geleneksel maliyetleme yöntemlerinin yetersiz kalmasına neden olmuştur. Ürün çeşitliliğinin artması ve yönetim süreçlerinde daha çok planlama ve kontrol faaliyetlerine ihtiyaç duyulması yeni stratejik arayışları gündeme getirmiştir. Bu arayışlar sonucunda stratejik maliyet yönetiminin önemli araçlarından olan Faaliyet Tabanlı Maliyetleme sistemi geliştirilmiştir. Stratejik maliyet yönetimi, işletmelerin stratejik amaçlarının gerçekleştirilmesi için gereksinim duyulan önemli bir rekabet unsurudur. Bu çalışmanın amacı, ürün maliyetlerinin faaliyet tabanlı yaklaşımlar temelinde belirlenmesini öngören bir maliyetleme modeli oluşturmaktır. Çalışma bu amaçla kanatlı et sektöründe faaliyet gösteren işletmenin verilerinden hareketle ürünlerin doğrudan tükettiği kaynakların belirlenmesini ve kaynak maliyetlerinin doğru tayin edilmesine yönelik faaliyetlerin analizi hedeflenmiştir. Bu analizler sonucunda faaliyet maliyetlerinin ürün gruplarıyla doğru ilişkilendirmesine v olanak veren faaliyet tabanlı maliyetleme sistemi ve buna dayalı esnek bütçeleme modeli geliştirilmiştir.
Strategic Activity Based Costing and Budgeting System: An Application of Poultry Meat Industry Accounting and Auditing Department Accounting and Auditing PhD Program The development of technology and global competition has been driving important change in the productive concept and cost structure in business. As advanced technology in production environment becomes widespread facilating production, increasing quality production in budgeting as well as decreasing labour costing are positively affected. Especially, the observation results shows the rate of manufacturing overheads are increasing. Hence, this results that traditional costing methods are lacking of allocations of cost over productions. İncreasing variety of product range and requeing activity in terms of planning and control in management process has gived push to new strategical pursuit. Inspite of the fact that are of the important strategical costing methods, Activity Based Costing system (ABC), has improved. In order to actualize strategical purposes of business, strategic costing management is one of the required competition factor. The aim of this study is to create a costing model that predicts the determination of product costs on the basis of activity based approaches. This study aims to analyse determining direct consumption of resources and assessing accurate resources’s budgeting activities with the help of the data in poultry meat sector. It is also to develop a flexible activity-based budgeting system model that allows the correct association of operating costs with product groups.
Strategic Activity Based Costing and Budgeting System: An Application of Poultry Meat Industry Accounting and Auditing Department Accounting and Auditing PhD Program The development of technology and global competition has been driving important change in the productive concept and cost structure in business. As advanced technology in production environment becomes widespread facilating production, increasing quality production in budgeting as well as decreasing labour costing are positively affected. Especially, the observation results shows the rate of manufacturing overheads are increasing. Hence, this results that traditional costing methods are lacking of allocations of cost over productions. İncreasing variety of product range and requeing activity in terms of planning and control in management process has gived push to new strategical pursuit. Inspite of the fact that are of the important strategical costing methods, Activity Based Costing system (ABC), has improved. In order to actualize strategical purposes of business, strategic costing management is one of the required competition factor. The aim of this study is to create a costing model that predicts the determination of product costs on the basis of activity based approaches. This study aims to analyse determining direct consumption of resources and assessing accurate resources’s budgeting activities with the help of the data in poultry meat sector. It is also to develop a flexible activity-based budgeting system model that allows the correct association of operating costs with product groups.
Açıklama
Tez (Doktora) -- İstanbul Ticaret Üniversitesi Kaynakça var.
Anahtar Kelimeler
Kanatlı Sektörü, Faaliyet Tabanlı Maliyetleme, Faaliyet Tabanlı Yönetim, Faaliyet Tabanlı Bütçeleme, Poultry Sector, Activity Based Costing, Activity Based Management, Activity Based Budgeting, Maliyet, Muhasebe, Finance, Accounting
