The Relation Among The Cost Structure, Management Accounting, and Production Performance

Abstract

In this research, it is aimed to determine direct and joint effects of management accounting practices and cost structure on production performance. Management accounting practices are a factor that change the quality, duration and cost of production through planning and control, cost management, performance measurement and evaluation functions. The size of the direct and indirect costs within the cost structure affects the quality and time of the production, especially the cost. According to the results obtained from the research made to the metal goods and machine manufacturer firms, the adaptation and the spread of the management accounting practices in the business increases the planning and control functions, the cost management becomes more effective and the more the contribution to the performance measurement and appraisal decisions, changing the cost. In terms of cost structure, it is determined that indirect costs have an effect on production performance compared to direct costs. Evaluations and proposals for practitioners and researchers were made in the direction of data provided in research.

Keywords

• Management accounting,cost structure,production performance,metal goods and machinery sector

MALİYET YAPISI, YÖNETİM MUHASEBESİ VE ÜRETİM PERFORMANSI İLİŞKİSİ

Abstract

Bu araştırmada, yönetim muhasebesi uygulamalarının ve maliyet yapısının üretim performansına olan direkt ve ortak etkilerinin tespit edilmesi amaçlanmıştır. Yönetim muhasebesi uygulamaları planlama ve kontrol, maliyet yönetimi, performans ölçme ve değerlendirme işlevleri vasıtasıyla üretimin kalitesini, süresini ve maliyetini değiştiren bir faktördür. Maliyet yapısı içerisinde direkt ve endirekt giderlerin büyüklüğü üretimin başta maliyeti olmak üzere kalitesine ve süresine tesir etmektedir. Metal eşya ve makine üreticisi firmalara yönelik yapılan uygulama sonucunda elde edilen verilere göre, işletmede yönetim muhasebesi uygulamalarının adaptasyonu ve yaygınlığı arttıkça planlama ve kontrol işlevi artmakta, maliyet yönetimi etkin hale gelmekte ve performans ölçümü ve değerlendirmesi kararlara daha fazla katkı yaparak üretim performansının süresini, kalitesini ve maliyetini değiştirmektedir. Maliyet yapısında ise endirekt giderlerin direkt giderlere oranla üretim performansı üzerinde daha etkili olduğu belirlenmiştir. Araştırmadan sağlanan veriler doğrultusunda uygulamacılara ve araştırmacılara yönelik çıkarımlar ve öneriler yapılmıştır. 

Keywords

• Yönetim muhasebesi,maliyet yapısı,üretim performansı,metal eşya ve makine sektörü

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