Abstract
Rekabet ortamının fiyat ve ürün kalitesi ile değerlendirildiği günümüzde üretim maliyetini doğru hesaplamak önem kazanmıştır. Özellikle büyük çaplı üretimlerde hatalı maliyet hesabı göz ardı edilemez. Teknoloji geliştikçe şirketler daha doğru, daha kapsamlı ve daha hızlı maliyet hesaplamaları yapabilmek için gelişmiş teknolojilere yönelmiştir. Bu durum; doğru maliyet çıkarımı yapabilmek, gelir ve gider verilerini kayıt altında tutabilmek, geçmiş hesaplamaları inceleyebilmek gibi ihtiyaçlar doğurmuştur. Son yıllarda, maliyet hesabı başlığı altında üretim planlama problemleri ile ilgili çok sayıda çalışma bulunmaktadır. Bu çalışmada, yiyecek-içecek üretimi yapan firmalara yönelik Microsoft Visual Studio geliştirme ortamında C# programlama dili kullanılarak bir uygulama geliştirilmiştir. Uygulama gereken hammadde ihtiyacı, işçilik ve paketleme gibi maliyet kalemlerini üretim miktarına göre hesaplamaktadır.
References
- AARO Yazılım ve Makina A.Ş. (2017). Aora Yazılım. Hızlı ve Kolay Üretim Programı: https://www.aaro.com.tr/uretim-planlamayazilimi/?gclid=Cj0KCQiA1pyCBhCtARIsAHaY_5e2V6D6U9LvU8ndxw5h7wRZBkrJ95m9FQAfAQpnYGiRb2_HKbKWWBYaArI4EALw_wcB
- Azizah, F., & Citraresmi, A. P. (2019, February). Inventory control of raw material on sweet bread production. Research Gate: https://www.researchgate.net/publication/331209318_Inventory_control_of_raw_material_on_sweet_bread_production
- Changa, N. L., Ho-Baillie, A. W., Vak, D., Gao, M., Green, M. A., & Egan, R. J. (2017, May 26). Manufacturing cost and market potential analysis of demonstrated roll-to-roll. Science Direct: https://www.sciencedirect.com/science/article/abs/pii/S0927024817304865#!
- Food and Agriculture Organization. (2002). Food and Agriculture Organization. A Computer Program For Cost Calculations: http://www.fao.org/3/t0579e/t0579e08.htm
- İKİE Yazılım ve Bilişim Hizmetleri Ticaret Limited Şirketi. (2012). Maliyet Hesaplama Programı Made Up PRO. Maliyet Hesaplama: http://www.maliyethesaplama.com/abacuss.aspx
- Öztürk, V. (2002). Determination and accounting of joint and by-product cost in production enterprises. Gazi Üniversitesi İktisadi Ve İdari Bilimler Fakültesi: https://gazi.edu.tr
- Rivera, X. S., & Azapagic, A. (2016, January 20). Life cycle costs and environmental impacts of production and consumption of ready and home-made meals. Science Direct: https://www.sciencedirect.com/science/article/pii/S0959652615010422?via%3Dihub
- Sampedro, F., McAloon, A., Yee, W., Fan, X., Zhang, H. Q., & Geveke, D. J. (2012, May 14). Cost analysis of commercial pasteurization of orange juice by pulsed electric fields. Science Direct: https://www.sciencedirect.com/science/article/abs/pii/S146685641200121X
- Taşımalı Eğitim. (2020). Yaklaşık Maliyet Hesaplama Masaüstü Programı. Taşımalı Eğitim: https://tasimaliegitim.com/masaustu-yazilim
- Vitkova, E., & Hajek, V. (2015). Optimization of costs related to production of small electric machines. IEEE Explore: https://ieeexplore.ieee.org/document/7525866
- Wintschel, D. (2013). Premier Recipe Costing For Food Business of All Sizes. Recipe Cost Calculator: https://recipecostcalculator.net/
Abstract
In today's world, where the competitive environment is evaluated by price and product quality, it has become important to calculate the production cost correctly. Especially in large-scale production, faulty cost calculation cannot be ignored. As technology develops, companies have turned to advanced technologies in order to make more accurate, more comprehensive and faster cost calculations. This situation has increment needs such as making accurate cost inferences, keeping records of income and expense data, and examining past calculations. In recent years, there have been many studies on production planning problems under the title of cost calculation. In this study, an application was developed by using C# programming language in Microsoft Visual Studio development environment for companies producing food and beverage. The application calculates the cost items such as raw material requirement, labor, and packaging according to the production amount.
References
- AARO Yazılım ve Makina A.Ş. (2017). Aora Yazılım. Hızlı ve Kolay Üretim Programı: https://www.aaro.com.tr/uretim-planlamayazilimi/?gclid=Cj0KCQiA1pyCBhCtARIsAHaY_5e2V6D6U9LvU8ndxw5h7wRZBkrJ95m9FQAfAQpnYGiRb2_HKbKWWBYaArI4EALw_wcB
- Azizah, F., & Citraresmi, A. P. (2019, February). Inventory control of raw material on sweet bread production. Research Gate: https://www.researchgate.net/publication/331209318_Inventory_control_of_raw_material_on_sweet_bread_production
- Changa, N. L., Ho-Baillie, A. W., Vak, D., Gao, M., Green, M. A., & Egan, R. J. (2017, May 26). Manufacturing cost and market potential analysis of demonstrated roll-to-roll. Science Direct: https://www.sciencedirect.com/science/article/abs/pii/S0927024817304865#!
- Food and Agriculture Organization. (2002). Food and Agriculture Organization. A Computer Program For Cost Calculations: http://www.fao.org/3/t0579e/t0579e08.htm
- İKİE Yazılım ve Bilişim Hizmetleri Ticaret Limited Şirketi. (2012). Maliyet Hesaplama Programı Made Up PRO. Maliyet Hesaplama: http://www.maliyethesaplama.com/abacuss.aspx
- Öztürk, V. (2002). Determination and accounting of joint and by-product cost in production enterprises. Gazi Üniversitesi İktisadi Ve İdari Bilimler Fakültesi: https://gazi.edu.tr
- Rivera, X. S., & Azapagic, A. (2016, January 20). Life cycle costs and environmental impacts of production and consumption of ready and home-made meals. Science Direct: https://www.sciencedirect.com/science/article/pii/S0959652615010422?via%3Dihub
- Sampedro, F., McAloon, A., Yee, W., Fan, X., Zhang, H. Q., & Geveke, D. J. (2012, May 14). Cost analysis of commercial pasteurization of orange juice by pulsed electric fields. Science Direct: https://www.sciencedirect.com/science/article/abs/pii/S146685641200121X
- Taşımalı Eğitim. (2020). Yaklaşık Maliyet Hesaplama Masaüstü Programı. Taşımalı Eğitim: https://tasimaliegitim.com/masaustu-yazilim
- Vitkova, E., & Hajek, V. (2015). Optimization of costs related to production of small electric machines. IEEE Explore: https://ieeexplore.ieee.org/document/7525866
- Wintschel, D. (2013). Premier Recipe Costing For Food Business of All Sizes. Recipe Cost Calculator: https://recipecostcalculator.net/
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Engineering |
| Journal Section | Articles |
| Authors | |
| Early Pub Date | June 30, 2022 |
| Publication Date | July 15, 2022 |
| Published in Issue | Year 2022 Issue: 37 |
