ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ

Yıl 2018, Cilt: 10 Sayı: 18, 270 - 287, 30.05.2018

Rifat Yılmaz

https://doi.org/10.20990/kilisiibfakademik.428689

Cited By: 3

Öz

Günümüz rekabet
koşullarında işletmlerin ihtiyaçlarına tam cevap verebilecek iyi bir maliyet
muhasebesi  sistemine yönelik arayışlar
son 35-40 yıldır devam etmektedir. Faaliyet tabanlı maliyetleme sisteminden
duyulan memnuniyetsizlik dikkatleri 60 yıldan fazlaca bir süredir başarılı bir
şekilde Almanca Konuşan Ülkelerde (Almanya, Avusturya ve İsviçre) uygulanmakta
olan Alman Maliyet Muhasebesi sistemine çekmiştir. Uygulamacılara göre Alman
maliyet muhasebesinin en göze çarpan özelliği, yöneticilere karar almada
ihtiyaç duyacakları bilgileri sağlamakta oldukça yeterli olmasıdır. Faaliyet
tabanlı maliyetlemenin iyi bir maliyet hesaplama ve yönetim sistemi olmasına
rağmen, yöneticilere karar vermede ihtiyaç duydukları bilgileri sağlamakta yeterli
görülmemektedir. Özellikle Amerikan yönetim muhasebecileri ve iş dünyasında
Alman Maliyet Muhasebesine doğru bir yöneliş gözlemlenmektedir. Bu çalışmada,
Alman Maliyet muhasebesi sisteminde, maliyetlerin hesaplanmasında nasıl bir
yöntem kullanıldığı ve başarısının altında yatan etkenler araştırılmış ve
Faaliyet Tabanlı Maliyetleme yöntemi ile karşılaştırılarak  hipotetik bir örnek üzerinde yöntemin işleyişi
açıklanmıştır.

Anahtar Kelimeler

Alman Maliyet Muhasebesi, GPK, Maliyet Yönetimi, Maliyet Muhasebesi

Kaynakça

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