KISITLAR TEORİSİ VE SÜREÇ MUHASEBESİNİN YÖNETİM MUHASEBESİ AÇISINDAN ÖNEMİ
Year 2007,
Volume: 7 Issue: 27, 23 - 35, 10.01.2007
Elif N. Ünal
Veyis Naci Tanış
Nihat Küçüksavaş
Abstract
Firmaların rekabet avantajı kazanabilmelerinde en önemli unsurlardan birisi zaman unsurudur. Çünkü artan rekabet ortamında müşteri memnuniyetinin sağlanabilmesi ve pazar paylarının artabilmesi için müşteri taleplerine çabuk cevap vermek ve dolayısıyla ürünleri zamanında tamamlamak gerekmektedir. Bunu başarabilmede kısıtlar teorisi oldukça büyük bir önem taşımaktadır. Çünkü üretim sürecinde ortaya çıkan kısıtların yönetilmesi ile aşırı yarı mamul stokları ve dolayısıyla maliyetler azalmakta, süreç daha akıcı ve verimli hale gelmekte ve bu şekilde ürünler zamanında tamamlanıp müşterilere çabuk bir şekilde sunulabilmektedir. Bunların sonucu olarak da firmaların kârlılığı artmaktadır. Kısıtlar teorisinden yola çıkarak geliştirilen süreç muhasebesi ise genel üretim giderlerini ürünlere, süreç için gerekli zamanı dikkate alarak dağıtmak suretiyle ürün maliyetinin daha doğru olarak belirlenmesini sağlamaktadır. Bu doğrultuda bu çalışmanın amacı, firmaların kârlılıklarını arttırabilmesi için kısıtlar teorisi ve süreç muhasebesinin önemine ilişkin bir araştırma yapmaktır.
References
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Year 2007,
Volume: 7 Issue: 27, 23 - 35, 10.01.2007
Elif N. Ünal
Veyis Naci Tanış
Nihat Küçüksavaş
References
- [1] Tanış, V.N. (1998). Yönetim Muhasebesi Açısından Kısıtlar Teorisi ve Süreç Muhasebesi. Çukurova Üniversitesi İ.İ.B.F. Dergisi, 8(1), 185-198.
- [2] Goldratt, E.M. & Fox, R.E. (1986). The Race. First Edition, Croton-on-Hudson. New York: North River Press, İne.
- [3] Noreen, E.; Smith, D. & Mackey, J.T. (1995). The Theory of Constraints and fts Implications for Management Accounting. First Edition, Great Barrington, MA: The North River Press Publishing Corporation.
- [4] Kaplan, R.S. (1990). Contribution Margin Analysis: No Longer Relevant/ Strategic Cost Management: The New Paradigm. A panel presented at the 1989 Annual Meeting of the American Accounting Association. Edited by Michael A.Robinson. Journal of Management Accounting Research, 2, Fail, 1-15.
- [5] Louderback, J.G. & Patterson, J.W. (1996). Theory of Constraints versus Traditional Management Accounting. Accounting Education, 1(2), 189-193.
- [6] Jayson, S. (1987). Goldratt & Fox: Revolutionizing The Factory Floor. Management Accounting, May, 18-22.
- [7] Ruhi, J.M. (1996). An Introduction to The Theory of Constraints. Journal of Cost Management, 10(2), Summer, 43-48.
- [8] Umble, M. & Srikanth, M.L. (1995). Synchronous Manufacturing: Principles for Wor!d-Class Excellence. First Edition. Wallingford, Connecticut: The Spectrum Publishing Company, Inc.
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- [10] Ruhi, J.M. (1997). Managing Constraints. CPA Journal, 67(1), 60-63.
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- [13] Kroll, K. (1998). The Theory of Constraints Revisited. industry Week, 247(8), 20-21.
- [14] Brinker, B.J. (1997). Big Changes, New Publications, and The Theory of Constraints. Journal of Cost Management, 11(1), January/February, 4-5.
- [15] Atwater, B. & Gagne, M.L. (1997). The Theory of Constraints versus Contribution Analysis for Product Mix Decisions. Journal of Cost Management, 11(1), January/February, 6-16.
- [16] Dugdale, D. & Jones, C. (1997). Accounting for Throughput: Techniques for Performance Measurement, Decisions and Control. Management Accounting, 75(11), December, 52-58.
- [17] Browne, J.; Harhen, J. & Shivnan, J. (1996). Production Management Systems: An Inlegrated Perspective. Second Edition, Harlow: Addison-Wesley Publishing Company.
- [18] Rezaee, Z. (1992). Synchronous Manufacturing: The Measure of Excellence. CMA Magazine, 66(7), September, 21-23.
- [19] Rezaee, Z. & Elmore, R.C. (1997). Synchronous Manufacturing: Putting The Goal to Work. Journal of Cost Management, 11(2), March/April, 6-15.
- [20] Umble, M.M. & Spoede, C.W. (1991). Making Sense of Management’s Alphabet Soup. Baylor Business Review, 9, Fail, 26-27.
- [21] Ruhi, J.M. (1997). The Theory of Constraints within a Cost Management Framework. Journal of Cost Management, 11(6), November/ December, 16-23.
- [22] Mock, T. (1995). Radical İdeas or Just a Case of The Emperor’s New Clothes? Management Accounting, 73(9), October, 40-42.
- [23] MacArthur, J.B. (1993). Theory of Constraints and Activity-Based Costing: Friends or Foes? Journal of Cost Management, 7(2), Summer, 50-56.
- [24] Dugdale, D. & Jones, T.C. (1996). Accounting for Throughput. Management Accounting, 74(4), April, 24-30.
- [25] Bramorski, T. & Madan, S.M. (1997). Application of The Theory of Constraints in Banks. Bankers Magazine, 180(1), January/February, 53-57.
- [26] Dugdale, D. & Jones, T.C. (1996). Accounting for Throughput. First Edition. London: The Chartered İnstitute of Management Accountants(CIMA).
- [27] Bushong, J.G.; Talbott, J.C. & Burke, J.F. (1999). An Application of The Theory of Constraints. CPA Journal, 69(4), April, 53-56.