Yıl 2014,
Cilt: 15 Sayı: 1, 345 - 364, 21.01.2014
Öz
Methods Used in Cost Distribution in Recent Years and Time Driven Activity Based Costing Case Study Traditional accounting methods is failed for the complex and competitive work environment when strategic information is required. Strategic objectives for management decision-making process is of vital importance for organizations. At the strategic management, why, how, when, where, and who must have appropriate answers to their questions. Management is vital in the process of granting the right decisions when managerial accounting tools are expected to provide innovative. In recent years, kaizen costing, target costing, life cycle cost, quality costs, activity-based costing, just-in-time, value engineering are new approaches to emerge. In this study, the first of these methods will be described briefly time driven activity based costing case study method and results will be evaluated using the implementation phase.
Anahtar Kelimeler
Cost systems Time Driven Activity Based Costing Activity-Based Systems
Kaynakça
- ANSARI S.L., J. E. BELL ve The CAM-I Target Cost Core Group. (1997). Target Costing, Chicago:Irwin
- ALTINBAY Ali, Etkin Bir Maliyet Yönetim Sistemi Olarak Hedef Maliyetleme Sistemi ve TMMT Uygulaması, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, sayı: 16, Aralık 2006
- ALTING, L., Life-cycle design of products: a new opportunity for manufacturing enterprises. In Concurrent Engineering: Automation, Tools, and Techniques, John Wiley & Sons, A. Kusiak (ed.), New York, 1993
- BAHŞİ Gökhan, Vecdi CAN, Hedef Maliyetleme, Muhasebe ve Denetime Bakış, Sayı:4, Mayıs 2001
- BARRINGER, H. Paul, P.E. BARRINGER, Alife Cycle Cost Summary, International Conference of Maintenance Societies (ICOMS®-2003)
- BORKENHAGEN, K., (1999), Value Engineering: An Incredible Return on Investment,https://getinfo.de/app/Value-Engineering-An-Incredible-Return-on-Investment/id/BLSE%3ARN069663862, 2013
- BRUGGEMAN, Werner and Kris, MOREELS, (2003), “Time Driven Activity Based Costing A New Paradigm in Cost Management”, May, 1-2, BIMAC Newsletter.
- COKINS, Gary, (2001), Activity-Based Cost Management: An Executive’s Guide, Jonh Wiley & Sons.
- COOPER, Robin, Robert S., KAPLAN, Lawrence S., MAISEL, Eileen, MORRISSEY and Ronald M., OEHM, (1992), “From ABC to ABM”, Management Accounting, November, Volume: 74, Issue: 5, pp.54-57.
- COOPER, Robin, Robert S., KAPLAN, (1991), “Profit Priorities From Activity Based Costing”, Harvard Business Review, May/June, Volume: 69, Issue: 3, pp.130-135.
- DALE Barrie G. and James J. PLUNKETT, Quality Costing, Gower Publishing Limited, 1999
- EDEN, Yoram and Boaz, RONEN, (2003), “Activity based costing and activity based management-The same thing in a different guise ?”, Management Accounting, July, Volume: 12, Issue: 7, pp.11-18.
- EKER, Melek Ç., (2002), ”Genel Üretim Giderlerinin Faaliyete Dayalı Maliyet Yöntemine Göre Dağıtımı ve Muhasebeleştirilmesinde 8 No’lu Ana Hesap Grubunun Kullanımı”, Uludağ Üniversitesi, İİBF Dergisi, Cilt: 21, Sayı: 1, ss.237-256.
- ERDOĞAN, Nurten, (1995), Faaliyete Dayalı Maliyetleme, Anadolu Üniversitesi Yayınları, No 867, Eskişehir.
- GUNASEKARAN, Angappa, H.B., MARRI and Y.Y., YUSUF, (1999), ”Application of Activity Based Costing: Some Case Experiences”, Managerial Auditing Journal, Volume: 14, No: 6-7, pp.286-293.
- GUPTA, Mahesh and Karen, GALLOWAY, (2003), “Activity based costing/management and its implications for operations management”, Technovation, Volume: 23, pp.131-138.
- YILMAZ, Rifat ve Baral, GÖKHAN, (2007), “Kurumsal Performans Yönetiminde Sürece Dayalı Faaliyet Tabanlı Maliyetleme”, Uluslararası Türk Dünyası Sosyal Bilimler Kongresi, Bildiri Kodu 537121, Celalabat, Kırgızistan.
- HACIRÜSTEMOGLU, Rüstem ve Münir, ŞAKRAK, (2002), “Maliyet Muhasebesinde Güncel Yaklaşımlar”, Türkmen Kitabevi, İstanbul.
- HORVATH, Peter, Seidenschwarz, WERNER (1992), Die Methodik des Zielkostenmanagement, Betriebswirtschaftliches Institut der Universitaet, Controlling-Forchungsbericht Nr:33, Stuttgart, Januar-1992
- HORNGREN, Charles T., Srikant M. DATAR and George, FOSTER, (2003), Cost Accounting: A Managerial Emphasis, Pearson Education International, Prentice Hall, New Jersey.
- INNES, J., Mitchell, F., Sinclair, D., 2000. Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Manage. Accounting Res. 11, 349–362.
- KARCIOĞLU, Reşat, (2000), Stratejik Maliyet Yönetimi Maliyet ve Yönetim Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi, Erzurum.
- KAPLAN Robert S. and Robin, COOPER, (1998), “Cost&Effect; Using Integrated Cost Systems to Drive Profitability and Performance”, Harvard Business School Press, Boston.
- KAPLAN, Robert S., (1992), “In Defense of Activity- Based Cost Management”, Management Accounting, November, Volume: 74, No: 5, pp.58-63.
- KEYS, L. K., 1990, System life cycle engineering and DF `X’. IEEE Transactions on Components, Hybrids and Manufacturing Technology, 13 (1), 83- 93.
- KRİWET, A., E. ZUSSMAN, and G. SELIGER, 1995, Systematic integration of design for recycling into product design. International Journal of Production Economics, 38, 15- 22.
- LEA, Bih-Ru and Lawrence D., FREDENDALL, (2002), “The Impact of Management Accounting, Product Structure, Product Mix Algorithm, and Planning Horizon on Manufacturing Performance”, International Journal of Production Economics, Volume: 79, No: 3, pp.279-299.
- MONDEN, Yasuhiro, Toyota Production System: An Integrated Approach to Just-in-time, Taylor and Francis Group, LLC, America, 2012
- MOHAN, Deepak and Hemantkumar, PATIL, (2003), “Activity based costing for strategic decision”, http://pdfcast.org/pdf/activity-based-costing-for-strategic-decisions-support, white paper, pp.1-15 (26.12.2011).
- PARTRIDGE, Mike and Lew, PERREN, (1998), “An Integrated Framework For Activity-Based Decision Making”, Management Decision, Volume: 36, Issue: 9, pp.580-588.
- PERNOT, Eli, Filip, ROODHOOFT and Alexandra Van Den, ABBEELE, (2007), ”Time-Driven Activity Based Costing For Inter-Library Services: A Case Study in a University” Journal of Academic Librarianship, 12 July, Volume: 33, No: 5. pp.551-560.
- SOHAL, Amrik S. and Walter W.C., CHUNG, (1998), “Activity Based Costing in Manufacturing: Two Case Studies on Implementation”, Integrated Manufacturing Systems, Volume: 9, Issue: 3, pp.137-147.
- ÖKER, Figen, (2003), “Faaliyet Tabanlı Maliyetleme; Üretim ve Hizmet İşletmelerinde Uygulamalar”, Literatür Yayınları, Kasım, İstanbul.
- WIXSON, J., (2001), What Is Value Engineering?,
- http://www.srv.net/~wix/wvahomep.htm
Son Yıllarda Maliyet Dağıtımında Kullanılan Yöntemler ve Zamana Dayalı Faaliyet Tabanlı Maliyetleme Olay Çalışması
Öz
Geleneksel muhasebe yöntemleri karmaşık ve rekabetçi çalışma ortamında şirketlere gerekli olan stratejik bilgileri sağlama konusunda başarısız olmaktadır. Yönetim sürecinde stratejik hedefler için karar verme organizasyonlar için hayati önem taşımaktadır. Stratejik yönetimde ne, niçin, nasıl, ne zaman, nereye ve kim sorularına uygun cevaplar bulunması gerekmektedir. Yönetim sürecinde hayati kararların doğru verilmesini yenilikçi yönetsel muhasebe araçlarının sağlayacağı düşünülmektedir. Son yıllarda kaizen maliyetleme, hedef maliyetleme, mamul yaşam dönemince maliyetleme, toplam kalite maliyetlemesi, Faaliyet tabanlı maliyetleme, tam zamanlı üretim ortamında maliyetleme, değer mühendisliği, yeni yaklaşımlar olarak karşımıza çıkmaktadır. Bu çalışmada öncelikle bu yöntemler kısaca açıklanacak sonra ZDFTM olay çalışması yöntemi kullanılarak uygulama aşamaları ve sonuçları değerlendirilecektir.
Anahtar Kelimeler
Maliyet sistemleri Zamana Dayalı Faaliyet Tabanlı Maliyet Faaliyet Tabanlı Sistemler
Kaynakça
- ANSARI S.L., J. E. BELL ve The CAM-I Target Cost Core Group. (1997). Target Costing, Chicago:Irwin
- ALTINBAY Ali, Etkin Bir Maliyet Yönetim Sistemi Olarak Hedef Maliyetleme Sistemi ve TMMT Uygulaması, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, sayı: 16, Aralık 2006
- ALTING, L., Life-cycle design of products: a new opportunity for manufacturing enterprises. In Concurrent Engineering: Automation, Tools, and Techniques, John Wiley & Sons, A. Kusiak (ed.), New York, 1993
- BAHŞİ Gökhan, Vecdi CAN, Hedef Maliyetleme, Muhasebe ve Denetime Bakış, Sayı:4, Mayıs 2001
- BARRINGER, H. Paul, P.E. BARRINGER, Alife Cycle Cost Summary, International Conference of Maintenance Societies (ICOMS®-2003)
- BORKENHAGEN, K., (1999), Value Engineering: An Incredible Return on Investment,https://getinfo.de/app/Value-Engineering-An-Incredible-Return-on-Investment/id/BLSE%3ARN069663862, 2013
- BRUGGEMAN, Werner and Kris, MOREELS, (2003), “Time Driven Activity Based Costing A New Paradigm in Cost Management”, May, 1-2, BIMAC Newsletter.
- COKINS, Gary, (2001), Activity-Based Cost Management: An Executive’s Guide, Jonh Wiley & Sons.
- COOPER, Robin, Robert S., KAPLAN, Lawrence S., MAISEL, Eileen, MORRISSEY and Ronald M., OEHM, (1992), “From ABC to ABM”, Management Accounting, November, Volume: 74, Issue: 5, pp.54-57.
- COOPER, Robin, Robert S., KAPLAN, (1991), “Profit Priorities From Activity Based Costing”, Harvard Business Review, May/June, Volume: 69, Issue: 3, pp.130-135.
- DALE Barrie G. and James J. PLUNKETT, Quality Costing, Gower Publishing Limited, 1999
- EDEN, Yoram and Boaz, RONEN, (2003), “Activity based costing and activity based management-The same thing in a different guise ?”, Management Accounting, July, Volume: 12, Issue: 7, pp.11-18.
- EKER, Melek Ç., (2002), ”Genel Üretim Giderlerinin Faaliyete Dayalı Maliyet Yöntemine Göre Dağıtımı ve Muhasebeleştirilmesinde 8 No’lu Ana Hesap Grubunun Kullanımı”, Uludağ Üniversitesi, İİBF Dergisi, Cilt: 21, Sayı: 1, ss.237-256.
- ERDOĞAN, Nurten, (1995), Faaliyete Dayalı Maliyetleme, Anadolu Üniversitesi Yayınları, No 867, Eskişehir.
- GUNASEKARAN, Angappa, H.B., MARRI and Y.Y., YUSUF, (1999), ”Application of Activity Based Costing: Some Case Experiences”, Managerial Auditing Journal, Volume: 14, No: 6-7, pp.286-293.
- GUPTA, Mahesh and Karen, GALLOWAY, (2003), “Activity based costing/management and its implications for operations management”, Technovation, Volume: 23, pp.131-138.
- YILMAZ, Rifat ve Baral, GÖKHAN, (2007), “Kurumsal Performans Yönetiminde Sürece Dayalı Faaliyet Tabanlı Maliyetleme”, Uluslararası Türk Dünyası Sosyal Bilimler Kongresi, Bildiri Kodu 537121, Celalabat, Kırgızistan.
- HACIRÜSTEMOGLU, Rüstem ve Münir, ŞAKRAK, (2002), “Maliyet Muhasebesinde Güncel Yaklaşımlar”, Türkmen Kitabevi, İstanbul.
- HORVATH, Peter, Seidenschwarz, WERNER (1992), Die Methodik des Zielkostenmanagement, Betriebswirtschaftliches Institut der Universitaet, Controlling-Forchungsbericht Nr:33, Stuttgart, Januar-1992
- HORNGREN, Charles T., Srikant M. DATAR and George, FOSTER, (2003), Cost Accounting: A Managerial Emphasis, Pearson Education International, Prentice Hall, New Jersey.
- INNES, J., Mitchell, F., Sinclair, D., 2000. Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Manage. Accounting Res. 11, 349–362.
- KARCIOĞLU, Reşat, (2000), Stratejik Maliyet Yönetimi Maliyet ve Yönetim Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi, Erzurum.
- KAPLAN Robert S. and Robin, COOPER, (1998), “Cost&Effect; Using Integrated Cost Systems to Drive Profitability and Performance”, Harvard Business School Press, Boston.
- KAPLAN, Robert S., (1992), “In Defense of Activity- Based Cost Management”, Management Accounting, November, Volume: 74, No: 5, pp.58-63.
- KEYS, L. K., 1990, System life cycle engineering and DF `X’. IEEE Transactions on Components, Hybrids and Manufacturing Technology, 13 (1), 83- 93.
- KRİWET, A., E. ZUSSMAN, and G. SELIGER, 1995, Systematic integration of design for recycling into product design. International Journal of Production Economics, 38, 15- 22.
- LEA, Bih-Ru and Lawrence D., FREDENDALL, (2002), “The Impact of Management Accounting, Product Structure, Product Mix Algorithm, and Planning Horizon on Manufacturing Performance”, International Journal of Production Economics, Volume: 79, No: 3, pp.279-299.
- MONDEN, Yasuhiro, Toyota Production System: An Integrated Approach to Just-in-time, Taylor and Francis Group, LLC, America, 2012
- MOHAN, Deepak and Hemantkumar, PATIL, (2003), “Activity based costing for strategic decision”, http://pdfcast.org/pdf/activity-based-costing-for-strategic-decisions-support, white paper, pp.1-15 (26.12.2011).
- PARTRIDGE, Mike and Lew, PERREN, (1998), “An Integrated Framework For Activity-Based Decision Making”, Management Decision, Volume: 36, Issue: 9, pp.580-588.
- PERNOT, Eli, Filip, ROODHOOFT and Alexandra Van Den, ABBEELE, (2007), ”Time-Driven Activity Based Costing For Inter-Library Services: A Case Study in a University” Journal of Academic Librarianship, 12 July, Volume: 33, No: 5. pp.551-560.
- SOHAL, Amrik S. and Walter W.C., CHUNG, (1998), “Activity Based Costing in Manufacturing: Two Case Studies on Implementation”, Integrated Manufacturing Systems, Volume: 9, Issue: 3, pp.137-147.
- ÖKER, Figen, (2003), “Faaliyet Tabanlı Maliyetleme; Üretim ve Hizmet İşletmelerinde Uygulamalar”, Literatür Yayınları, Kasım, İstanbul.
- WIXSON, J., (2001), What Is Value Engineering?,
- http://www.srv.net/~wix/wvahomep.htm
Toplam 35 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 21 Ocak 2014 |
| Gönderilme Tarihi | 21 Ocak 2014 |
| Yayımlandığı Sayı | Yıl 2014Cilt: 15 Sayı: 1 |
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