PERFORMANCE FOCUSED ACTIVITY BASED COSTING

Year 2021, Volume: 3 Issue: 1, 75 - 93, 30.06.2021

İrfan Özen

Abstract

Expectations regarding the change in the cost structure and the acquisition of accurate cost information also accelerated the search for new costing methods, and as a result, the theoretical foundations of the activity-based costing (ABC) method (first generation ABC), which was offered as an alternative to volume-based costing were developed. This new costing method needs to be revised due to the difficulties encountered in practice. This new revised method is the time-driven activity-based costing (TDABC) method, which refers to the second generation of ABC. In 2009, the theoretical foundations of the performance-focused activity-based costing (PFABC) method, which can be expressed as the third generation ABC, began to be laid in order to eliminate the shortcomings of TDABC. The aim of the study is to reveal the differences between both first generation and second generation ABC by introducing PFABC, which is referred to as this third generation ABC. The most important difference of this proposed new generation ABC from both traditional ABC and TDABC is that performance measurement is included in the cost calculation process. Another important difference is related to the costing process. Both the length of the processes and the difficulty in determining standards for performance measurement are among the most important disadvantages of the new generation ABC. On the other hand, the most important advantage of the new generation ABC is that it allows the calculation of efficiency and effectiveness, provides important information to the relevant parties in terms of responsibility accounting and cost management.

Keywords

Activity Based Costing, Time-Driven Activity Based Costing, Performance Focused Activity Based Costing

PERFORMANSA DAYALI FAALİYET TABANLI MALİYETLEME

Abstract

Maliyet yapısındaki değişim ve gerçeğe uygun maliyet bilgilerinin edinilmesi ile ilgili beklentiler yeni maliyet yöntemleri arayışını da hızlandırmış ve sonuçta hacim tabanlı maliyetlemeye alternatif olarak sunulan faaliyet tabanlı maliyetleme (FTM) yönteminin (birinci nesil FTM) teorik temelleri atılmıştır. Bu yeni maliyetleme yönteminin uygulamada karşılaştığı güçlükler nedeniyle revize edilmesi ihtiyacı ortaya çıkmıştır. Revize edilen bu yeni yöntem, FTM’nin ikinci neslini ifade eden zaman etkenli faaliyet tabanlı maliyetleme (ZEFTM) yöntemidir. 2009 yılında ZEFTM’nin eksikliklerini gidermek amacıyla üçüncü nesil FTM olarak ifade edilebilecek performansa dayalı faaliyet tabanlı maliyetleme (PDFTM) yönteminin teorik temelleri atılmaya başlanmıştır. Çalışmanın amacı, bu üçüncü nesil FTM olarak ifade edilen PDFTM tanıtılarak, hem birinci nesil hem de ikinci nesil FTM arasındaki farklılıkları ortaya koymaktır. Önerilen bu yeni nesil FTM’nin hem geleneksel FTM’den, hem de ZEFTM’den en önemli farkı, performans ölçümünün maliyet hesaplama sürecine dahil edilmesidir. Diğer önemli bir farklılık ise maliyetleme süreci ile ilgilidir. Hem işlem süreçlerinin uzunluğu, hem de performansın ölçümü için standartların belirlenmesine ilişkin güçlük, yeni nesil FTM’nin en önemli dezavantajlarındandır. Buna karşılık, etkinlik ve verimliliğin hesaplanmasına imkan tanıması, sorumluluk muhasebesi ve maliyet yönetimi açısından ilgililere önemli bilgiler sunması yeni nesil FTM’nın en önemli avantajıdır.

Keywords

Faaliyet Tabanlı Maliyetleme, Zaman Etkenli Faaliyet Tabanlı Maliyetleme, Performans Odaklı Faaliyet Tabanlı Maliyetleme

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