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THE NEED FOR ACTIVITY BASED APPROACH IN MANAGERIAL ACCOUNTING APPLICATIONS

Year 2001, , 97 - 101, 15.01.2001
https://doi.org/10.14783/maruoneri.735495

Abstract

Değişimin önünde durmak, değişime direnmek imkansızdır. Özellikle son yıllarda teknolojide meydana gelen değişim, pek çok bilim dalında kullanılan yöntemlerin yeniden sorgulanmasını gerekli kılmıştır. Bu sorgulamadan muhasebe bilimi de nasibini almaktadır. İşletmenin faaliyetler bütünü olarak algılanmasını bir uygulama sistematiği olarak ortaya çıkaran faaliyet tabanlı maliyet yönetimi, işletmede yönetsel kararların daha sağlıklı verilmesine yardım eden bir düşünce sistematiğidir. Bu sistem kaynağını, faaliyetleri süren etkenlerin bulunması ve geleneksel dağıtıma böylece son verilmesini hedefleyen faaliyet tabanlı maliyetlemeden alır. Faaliyet tabanlı yönetim ise hem faaliyet tabanlı maliyetleme yaklaşımının hem de faaliyet tabanlı maliyet yönetiminin uygulamaya konulmasını sağlayan bir felsefedir.

References

  • [1] Cokins, Gary, Activity-Based Cost Management: Making it Work, Mc-Gravv Hill Book Company, Boston, 1996, ss. 1,40,42.
  • [2] Drucker, Peter F., “Be Data Literate - Knovv What to Knovv”, The Wall Street Journal, l.December 1992, s.14.
  • [3] Sakurai, Michiharu; Scarbrough, D. Paul, Japanese Cost Management, Crisp Publications, Califomia, 1997, s.13.
  • [4] Foster, George; Homgren, Charles T., “Cost Accounting and Cost Management in a JIT Environment”, Journal of Cost Management, Winter 1988, ss.4.
  • [5] Grieco, Peter L.; Pilachovvski, Mel Jr., Activity- Based Costing: The Key To The World Class Performance, PT Publications, Florida 1995, ss.13,98.
  • [6] Raybum, Gayle L., Cost Accounting: Using a Cost Management Approach, Times Mirror Higher Education Group, Sydney 1996, s.131.
  • [7] Needles, Belverd E.; Powers, Marian; Mills, Sherry K.; Anderson, Henry R.; Manageriai Accounting, 5th Ed., Houghton Mifflin Company, Boston 1999, ss.163,165.
  • [8] Rotch, William, “Activity-Based Costing in Service Industries”, Journal of Cost Management, Summer 1990, s.5.
  • [9] Cooper, Robin, “Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems”. Journal of Cost Management, Fail 1990, s.10.
  • [10] Cooper, Robin, “Cost Management Concepts and Principles: Does Your Company Need a Nevv Cost System?”, Journal of Cost Management, Spring 1987, ss.48-49.
  • [11] Shank, John K.; Govindarajan, Vijay, “Strategic Cost Management and The Value Chain”, Journal of Cost Management, Winter 1992, s.7.
  • [12] Shank, John K.; Govindarajan, Vijay, “Strategic Cost Analysis of Technological Investments”, Sloan Management Revievv, Fail 1992, s.47-49.
  • [13] Estrin, T. L.; Kantor, Jeffrey; Albers, David, “Is ABC Suitable for Your Company?”, Management Accounting, April 1994, s.40.
  • [14] Shields, Michael; Young, S. Mark, “Effective Long- Term Cost Reduction: A Strategic Perspective”, Journal of Cost Management, Spring 1992, s.23.
Year 2001, , 97 - 101, 15.01.2001
https://doi.org/10.14783/maruoneri.735495

Abstract

References

  • [1] Cokins, Gary, Activity-Based Cost Management: Making it Work, Mc-Gravv Hill Book Company, Boston, 1996, ss. 1,40,42.
  • [2] Drucker, Peter F., “Be Data Literate - Knovv What to Knovv”, The Wall Street Journal, l.December 1992, s.14.
  • [3] Sakurai, Michiharu; Scarbrough, D. Paul, Japanese Cost Management, Crisp Publications, Califomia, 1997, s.13.
  • [4] Foster, George; Homgren, Charles T., “Cost Accounting and Cost Management in a JIT Environment”, Journal of Cost Management, Winter 1988, ss.4.
  • [5] Grieco, Peter L.; Pilachovvski, Mel Jr., Activity- Based Costing: The Key To The World Class Performance, PT Publications, Florida 1995, ss.13,98.
  • [6] Raybum, Gayle L., Cost Accounting: Using a Cost Management Approach, Times Mirror Higher Education Group, Sydney 1996, s.131.
  • [7] Needles, Belverd E.; Powers, Marian; Mills, Sherry K.; Anderson, Henry R.; Manageriai Accounting, 5th Ed., Houghton Mifflin Company, Boston 1999, ss.163,165.
  • [8] Rotch, William, “Activity-Based Costing in Service Industries”, Journal of Cost Management, Summer 1990, s.5.
  • [9] Cooper, Robin, “Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems”. Journal of Cost Management, Fail 1990, s.10.
  • [10] Cooper, Robin, “Cost Management Concepts and Principles: Does Your Company Need a Nevv Cost System?”, Journal of Cost Management, Spring 1987, ss.48-49.
  • [11] Shank, John K.; Govindarajan, Vijay, “Strategic Cost Management and The Value Chain”, Journal of Cost Management, Winter 1992, s.7.
  • [12] Shank, John K.; Govindarajan, Vijay, “Strategic Cost Analysis of Technological Investments”, Sloan Management Revievv, Fail 1992, s.47-49.
  • [13] Estrin, T. L.; Kantor, Jeffrey; Albers, David, “Is ABC Suitable for Your Company?”, Management Accounting, April 1994, s.40.
  • [14] Shields, Michael; Young, S. Mark, “Effective Long- Term Cost Reduction: A Strategic Perspective”, Journal of Cost Management, Spring 1992, s.23.
There are 14 citations in total.

Details

Primary Language English
Journal Section Eski Sayılar
Authors

S. Burak Arzova This is me

Publication Date January 15, 2001
Published in Issue Year 2001

Cite

APA Arzova, S. B. (2001). THE NEED FOR ACTIVITY BASED APPROACH IN MANAGERIAL ACCOUNTING APPLICATIONS. Öneri Dergisi, 4(15), 97-101. https://doi.org/10.14783/maruoneri.735495

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