TY  - JOUR
TT  - Abstract (Activity - Based Overhead Variance Analysis)
AU  - Kaygusuz, Sait Y.
PY  - 2006
DA  - April
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 152
EP  - 162
IS  - 30
KW  - Klasik genel üretim giderleri fark analizi
KW  - faaliyet tabanlı maliyet-hacim ilişkisi
KW  - faaliyet tabanlı genel üretim giderleri fark analizi.
N2  - (Activity - Based Overhead Variance Analysis)  With usage of advanced manufacturing technologies, traditional cost accounting systems’ sufficiency has been investigated. In traditional cost acounting methods, manufacturing overhead costs are charged to products using single cost driver such production quantity. In activity-based-costing method, between manufacturing overhead costs and products have a cause-effect relation themselves. Manufacturing overhead costs that are charged to products are based on this relationship. In this article, critiques of traditional standard costing method are explained. After, activity-based cost-volume relations are examined, then fixed and variable costs are defined. In addition to this, with using activity-based costing methods, charging standard manufacturing overhead costs to product, calculating activity-based overhead variances and analysing of these variances are examined with examples.
UR  - https://dergipark.org.tr/en/pub/mufad/article/396783
L1  - https://dergipark.org.tr/en/download/article-file/427931
ER  -