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GELENEKSEL MALİYET MUHASEBESİNDEN STRATEJİK MALİYET YÖNETİMİ YAKLAŞIMINA GEÇİŞ

Year 1997, , 103 - 109, 15.06.1997
https://doi.org/10.14783/maruoneri.682210

Abstract

Giving the first changing in the economical and technological environments. The traditional cost accounting systenıs are losing there importunes day by day. The traditional cost accounting systems are analyzing the existing data and the estimated costs. There for the intentionfor the strategic cost accounting management is of great importance. The modern cost accounting analysis calculate and analyzes the costsfirst at the organization level and after that the prodııction leveL For this reason the cost unite are in the foreground There calculation for different departments becomes more important. In this article three methods of the strategic analysis methods are explain: Product Life Cycles, Target Costiııg and Process Based Calculation. For a better use end the improvement of the strategic cost analysis this methods should be coordinated accordingly. For this coordination the technology improvements and strategic planing slıoııld be within the cost accounting and than a systems should be established.

References

  • [1.] PEKER, Alparslan; “Modern Yönetim Muhasebesi”; 4. Baskı; Muhasebe Enstitüsü Yayın No: 23; İstanbul 1988; s. 142.
  • [2.] TIETZ, Bruno; “Handwörterbuch der Absatzwirtschaft"; Band 4; C.E. Poeschel Verlag; Stuttgart 1992; s. 1110.
  • [3.] BREDE, Hauke; “Kostenrechnung und Kostenmanagement”; Die Untemehmung Nr. 4- 1993; s. 163-186.
  • [4.] BREDE, Hauke; “Verbreitung des Kostenmanangements in'schweizerischen Grossunternehmen”; Die Untemehmung Nr. 5- 1994; s. 336-351.
  • [5.] FREIDANK, Carl-Christian; “Die Prozesskostenrechnung als Instrument des strategischen Kostenmanagements”; Die Untemehmung Nr. 5-1993; s. 387-405.
  • [6.] STEINMANN, Horst; WALTER, Martin; “Management- Prozess”; Wirtschaftswissensclıaftsstudiuın (WiSt) Nr. 7-1994; s. 340-365.
  • [7 ] DELLMANN, Klaus; “Kösten- und Leistungsrechnungen”; Vahlens Kompendium der BWL; Band 2; 3. Aufl; Miinchen 1993; s. 317.
  • [8.] COENENBERG, A.G.; “Kostenrechnung und Kostenanalyse”; Landsberg anı Lech 1992; s. 203.
Year 1997, , 103 - 109, 15.06.1997
https://doi.org/10.14783/maruoneri.682210

Abstract

References

  • [1.] PEKER, Alparslan; “Modern Yönetim Muhasebesi”; 4. Baskı; Muhasebe Enstitüsü Yayın No: 23; İstanbul 1988; s. 142.
  • [2.] TIETZ, Bruno; “Handwörterbuch der Absatzwirtschaft"; Band 4; C.E. Poeschel Verlag; Stuttgart 1992; s. 1110.
  • [3.] BREDE, Hauke; “Kostenrechnung und Kostenmanagement”; Die Untemehmung Nr. 4- 1993; s. 163-186.
  • [4.] BREDE, Hauke; “Verbreitung des Kostenmanangements in'schweizerischen Grossunternehmen”; Die Untemehmung Nr. 5- 1994; s. 336-351.
  • [5.] FREIDANK, Carl-Christian; “Die Prozesskostenrechnung als Instrument des strategischen Kostenmanagements”; Die Untemehmung Nr. 5-1993; s. 387-405.
  • [6.] STEINMANN, Horst; WALTER, Martin; “Management- Prozess”; Wirtschaftswissensclıaftsstudiuın (WiSt) Nr. 7-1994; s. 340-365.
  • [7 ] DELLMANN, Klaus; “Kösten- und Leistungsrechnungen”; Vahlens Kompendium der BWL; Band 2; 3. Aufl; Miinchen 1993; s. 317.
  • [8.] COENENBERG, A.G.; “Kostenrechnung und Kostenanalyse”; Landsberg anı Lech 1992; s. 203.
There are 8 citations in total.

Details

Primary Language Turkish
Journal Section Eski Sayılar
Authors

Şule Gökşenli This is me

Publication Date June 15, 1997
Published in Issue Year 1997

Cite

APA Gökşenli, Ş. (1997). GELENEKSEL MALİYET MUHASEBESİNDEN STRATEJİK MALİYET YÖNETİMİ YAKLAŞIMINA GEÇİŞ. Öneri Dergisi, 2(7), 103-109. https://doi.org/10.14783/maruoneri.682210

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