Abstract
In this study, calculation of waste and accounting of transactions in the process from the shape of the marble block to the desired product has been examined. The process and waste related to the extraction of marble from the quarry is not within the scope of the study. Since the production in the marble sector takes place in different phases, the system used is the phase cost system. In the marble processing plants, in the first stage, block marble is turned into slabs by using gang saw cutting or ST cutting. The marble in the form of slabs is processed as the second stage, oven drying and the final stage, the sizing. According to the type of marble, the waste occurs between 10% and 33% depending on the cutting method and thickness of the slabs, while there is a waste of up to 15% and more during cutting related to customer’s dimensional demand. In this study, the data obtained from Afyon Chamber of Commerce were taken as basis for waste rates occurring at every phase in block marble cutting. Based on the data of an applied enterprise, the based waste rates and waste in the phases were determined, costs were calculated and transactions were accounted.