Research Article
BibTex RIS Cite

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

Year 2019, Volume: 21 Issue: 1, 89 - 120, 28.03.2019
https://doi.org/10.31460/mbdd.489040

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.

References

  • Ahmad, K. 2017. “The implementation of management accounting practices and its relationship with performance in small and medium enterprises”, International Review of Management and Marketing, 7(1), 342-353.
  • Anderson, S.W. ve Lanen, W.N. 1999. “Economic transition, strategy and the evolution of management accounting practices: the case of India”. Accounting Organizations and Society, 24(5–6), 379–412.
  • Angelakis, G., Theriou, N.ve Floropoulos, I. 2010. “Adoption and benefits of management accounting practices: Evidence from Greece and Finland”, Advances in Accounting, Incorporating Advances in International Accounting, 26, 87–96.
  • Atkinson, A. A., Kaplan, R.S., Matsumura, Ella Mae, Young, S.M. ve Mukherjee, A.K. 2012. Management accounting: information for decision‑making and strategy execution. 6th ed. Boston: Pearson.
  • Banker, R. D., Bardhan, I. R. ve Chen, T. Y., 2008. “The role of manufacturing practices in mediating the impact of activity-based costing on plant performance”, Accounting, Organizations and Society, 33, 1-19.
  • Brierley, J.A. 2011. “A comparison of the product costing practices of large and small to medium-sized enterprises: A survey of British manufacturing firms”, International Journal of Management, 28(4), 184-193.
  • Chenhall, R. H. ve Langfield-Smith, K. 1998. “Adoption and benefits of management accounting practices: an Australian study”, Management Accounting Research, 9, 1-19.
  • Choe, J. 2004. “The relationships among management accounting information, organizational learning and production performance”, Journal of Strategic Information Systems, 13(1), 61-85.
  • Cooper, R. ve Kaplan, R.S. 1991. “Profit priorities from activity-based costing”. Harvard Business Review, May–June, 130–135.
  • Duh, R. -R., Xiao, J. Z., ve Chow, C.W. 2009. “Chinese firms' use of management accounting and controls: Facilitators, impediments, and performance effects”, Journal of International Accounting Research, 8(1), 1–30.
  • Drury, C. ve Tayles, M. 2005. “Explicating the design of overhead absorption procedures in UK organizations”, The British Accounting Review, 37, 47-84.
  • Ersoy, A., Utku Demirel, B., Dönmez, A. ve Berberoğlu, B. 2006. “Üretim işletmelerinde yönetim muhasebesi konularının uygulanmasına ilişkin bir araştırma”, Muhasebe ve Finansman Dergisi, 32, 1-12.
  • Granlund, M. ve Lukka, K. 1998. “It’s a small world of management accounting practices”. Journal of Management Accounting Research; 10, 153-179.
  • https://unstats.un.org/unsd/publication/seriesm/seriesm_4rev4e.pdf[Erişim Tarihi 3 Şubat 2018]
  • https://www.hazine.gov.tr/File/Index?id=3D459789-815C-41C7-ACEA-8B4525ECBC81 [Erişim Tarihi: 11 Ekim 2018].
  • Ismail, T.H. ve Mahmoud, N.M. 2012. “The influence of organizational and environmental factors on cost systems design in Egypt”, British Journal of Economics, Finance and Management Sciences, 4 (2), 31-51.
  • Ittner, C. D., Lanen, W. N. ve Larcker, D. F. 2002. “The association between activity-based costing and manufacturing performance”, Journal of Accounting Research. 40(3) 711-726.
  • Jansen, J. J. P., Van Den Bosch, F. A. J.veVolberda, H. W. 2006. “Exploratory innovation, exploitative innovation, and performance: Effects of organizational antecedents and environmental moderators”, Management Science, 52(11), 1661-1674.
  • Johnson, H. ve Kaplan, R. 1987. The Rise and Fall of Management Accounting. Harvard Business School Press Books, Boston.Krumwiede, K. R. 1998. “The implementation stages of activity-based costing and the impact of contextual and organizational factors”, Journal of Management Accounting Research. 10, 239-277.
  • O’Regan, N.ve Sims, M.A. 2008, “Leaders, loungers, laggards: The strategic-planning-environment performance relationship re-visited in manufacturing SMEs”, Journal of Manufacturing Technology Management, 19(1), 6-21.
  • Pavlatos, O. ve Kostakis, H. 2015. “Management accounting practices before and during economic crisis: Evidence from Greece”. Advances in Accounting, incorporating Advances in International Accounting, 31(1), 150-164.
  • Perera, S., Harrison, G. ve Poole, M. 1997. “Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note”, Accounting, Organizations and Society, 22(6), 557-572.
  • Soobaroyen, T., ve Poorundersing, B. 2008. “The effectiveness of management accounting systems: Evidence from functional managers in a developing country”, Managerial Auditing Journal, 23(2), 187–219.
  • Widener, S. K. 2007. “An empirical analysis of the levers of control framework”, Accounting Organizations and Society, 32(7- 8), 757-788.
  • www3.kalkinma.gov.tr/DocObjects/Download/3088/oik676.pdf.[Erişim Tarihi: 4 Şubat 2018].

MALİYET YAPISI, YÖNETİM MUHASEBESİ VE ÜRETİM PERFORMANSI İLİŞKİSİ

Year 2019, Volume: 21 Issue: 1, 89 - 120, 28.03.2019
https://doi.org/10.31460/mbdd.489040

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. 

References

  • Ahmad, K. 2017. “The implementation of management accounting practices and its relationship with performance in small and medium enterprises”, International Review of Management and Marketing, 7(1), 342-353.
  • Anderson, S.W. ve Lanen, W.N. 1999. “Economic transition, strategy and the evolution of management accounting practices: the case of India”. Accounting Organizations and Society, 24(5–6), 379–412.
  • Angelakis, G., Theriou, N.ve Floropoulos, I. 2010. “Adoption and benefits of management accounting practices: Evidence from Greece and Finland”, Advances in Accounting, Incorporating Advances in International Accounting, 26, 87–96.
  • Atkinson, A. A., Kaplan, R.S., Matsumura, Ella Mae, Young, S.M. ve Mukherjee, A.K. 2012. Management accounting: information for decision‑making and strategy execution. 6th ed. Boston: Pearson.
  • Banker, R. D., Bardhan, I. R. ve Chen, T. Y., 2008. “The role of manufacturing practices in mediating the impact of activity-based costing on plant performance”, Accounting, Organizations and Society, 33, 1-19.
  • Brierley, J.A. 2011. “A comparison of the product costing practices of large and small to medium-sized enterprises: A survey of British manufacturing firms”, International Journal of Management, 28(4), 184-193.
  • Chenhall, R. H. ve Langfield-Smith, K. 1998. “Adoption and benefits of management accounting practices: an Australian study”, Management Accounting Research, 9, 1-19.
  • Choe, J. 2004. “The relationships among management accounting information, organizational learning and production performance”, Journal of Strategic Information Systems, 13(1), 61-85.
  • Cooper, R. ve Kaplan, R.S. 1991. “Profit priorities from activity-based costing”. Harvard Business Review, May–June, 130–135.
  • Duh, R. -R., Xiao, J. Z., ve Chow, C.W. 2009. “Chinese firms' use of management accounting and controls: Facilitators, impediments, and performance effects”, Journal of International Accounting Research, 8(1), 1–30.
  • Drury, C. ve Tayles, M. 2005. “Explicating the design of overhead absorption procedures in UK organizations”, The British Accounting Review, 37, 47-84.
  • Ersoy, A., Utku Demirel, B., Dönmez, A. ve Berberoğlu, B. 2006. “Üretim işletmelerinde yönetim muhasebesi konularının uygulanmasına ilişkin bir araştırma”, Muhasebe ve Finansman Dergisi, 32, 1-12.
  • Granlund, M. ve Lukka, K. 1998. “It’s a small world of management accounting practices”. Journal of Management Accounting Research; 10, 153-179.
  • https://unstats.un.org/unsd/publication/seriesm/seriesm_4rev4e.pdf[Erişim Tarihi 3 Şubat 2018]
  • https://www.hazine.gov.tr/File/Index?id=3D459789-815C-41C7-ACEA-8B4525ECBC81 [Erişim Tarihi: 11 Ekim 2018].
  • Ismail, T.H. ve Mahmoud, N.M. 2012. “The influence of organizational and environmental factors on cost systems design in Egypt”, British Journal of Economics, Finance and Management Sciences, 4 (2), 31-51.
  • Ittner, C. D., Lanen, W. N. ve Larcker, D. F. 2002. “The association between activity-based costing and manufacturing performance”, Journal of Accounting Research. 40(3) 711-726.
  • Jansen, J. J. P., Van Den Bosch, F. A. J.veVolberda, H. W. 2006. “Exploratory innovation, exploitative innovation, and performance: Effects of organizational antecedents and environmental moderators”, Management Science, 52(11), 1661-1674.
  • Johnson, H. ve Kaplan, R. 1987. The Rise and Fall of Management Accounting. Harvard Business School Press Books, Boston.Krumwiede, K. R. 1998. “The implementation stages of activity-based costing and the impact of contextual and organizational factors”, Journal of Management Accounting Research. 10, 239-277.
  • O’Regan, N.ve Sims, M.A. 2008, “Leaders, loungers, laggards: The strategic-planning-environment performance relationship re-visited in manufacturing SMEs”, Journal of Manufacturing Technology Management, 19(1), 6-21.
  • Pavlatos, O. ve Kostakis, H. 2015. “Management accounting practices before and during economic crisis: Evidence from Greece”. Advances in Accounting, incorporating Advances in International Accounting, 31(1), 150-164.
  • Perera, S., Harrison, G. ve Poole, M. 1997. “Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note”, Accounting, Organizations and Society, 22(6), 557-572.
  • Soobaroyen, T., ve Poorundersing, B. 2008. “The effectiveness of management accounting systems: Evidence from functional managers in a developing country”, Managerial Auditing Journal, 23(2), 187–219.
  • Widener, S. K. 2007. “An empirical analysis of the levers of control framework”, Accounting Organizations and Society, 32(7- 8), 757-788.
  • www3.kalkinma.gov.tr/DocObjects/Download/3088/oik676.pdf.[Erişim Tarihi: 4 Şubat 2018].
There are 25 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Metin Uyar

Publication Date March 28, 2019
Submission Date November 28, 2018
Published in Issue Year 2019 Volume: 21 Issue: 1

Cite

APA Uyar, M. (2019). MALİYET YAPISI, YÖNETİM MUHASEBESİ VE ÜRETİM PERFORMANSI İLİŞKİSİ. Muhasebe Bilim Dünyası Dergisi, 21(1), 89-120. https://doi.org/10.31460/mbdd.489040