ÜRETİM VEYA SATIN ALMA KARARLARINDA KISITLAR TEORİSİ VE MS EXCEL OFFICE PROGRAMININ BİRLİKTE KULLANILMASI

Year 2006, Volume: 20 Issue: 2, 159 - 177, 27.11.2010

Sait Y. Kaygusuz

Abstract

Üretim veya satın alma kararı, işletmenin üretim sürecini, mamul
karmasını ve işletmenin kârlılığını etkilemektedir. En uygun üretim veya satın
alma kararının verilmesinde klasik olarak maliyet tabanlı analiz yapılmaktadır.
Üretim veya satın alma kararının tam zamanında verilmesi gerekmektedir.
İşletmeler, kısıtlayıcıların var olduğu bir ortamda faaliyet göstermektedir.
Kısıtlar Teorisine (KT) göre, işletmenin kârını artırmak amacı ile kısıtların etkin
bir şekilde yönetilmesi gerekmektedir. KT’ de, üretim veya satın alma kararı
verilirken maliyet tabanlı analiz yerine kısıt süresi başına katkı payını esas alan
bir analiz yapılmaktadır. Bu çalışmada, üretim veya satın alma kararının
verilmesi ile ilgili olarak klasik maliyet analizi ve KT karşılaştırmalı olarak
incelenmektedir.

Keywords

Üretim veya Satın Alma Kararı, Kısıtlar Teorisi ve Kısıtlı Katkı Payı

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