The effective management of each the activity that is conducted during the presentation of the bank's products and services, the correct calculation the unit cost of the presented services and the products and labor costs is important in terms of cost control and workforce planning. The purpose of this study is to identify that the unit costs of products and services being presented in the branches have been calculated quickly and reliably by the help of Time-Based Activity-Based Costing (TBABC). The study also aims to show its contributions to workforce planning through identifying the used and unused capacity for each department. For this purpose, the cost and capacity calculations have been made by TBABC, using the data obtained from the interviews being done in bank branch, unit cost of service and products has been calculated and the number of staff required to work in the departments.
Bankaların ürün ve hizmetlerinin sunumunda gerçekleştirilen her bir faaliyetin etkin yönetimi, sunulan ürün ve hizmetlerin birim maliyetinin ve işçilik maliyetlerinin doğru hesaplanması maliyet kontrolü ve işgücü planlaması açısından önem arz etmektedir. Bu çalışmanın amacı, zamana dayalı faaliyet tabanlı maliyetleme (ZDFTM) ile banka şubelerinde sunulan ürün ve hizmetlerin birim maliyetlerinin hızlı ve güvenilir biçimde hesaplanmasını sağlamak ve her departmana ait kullanılan ve kullanılmayan kapasiteyi tespit ederek işgücü planlamasına sağladığı katkıları göstermektir. Bu amaçla bir banka şubesi ile yapılan görüşmeler sonucunda elde edilen veriler ile ZDFTM kullanılarak maliyet ve kapasite hesaplamaları yapılmış, sunulan ürün ve hizmetlerin birim maliyeti hesaplanmış ve departmanlarda çalışması gereken personel sayısı tespit edilmiştir.
Zamana Dayalı Faaliyet Tabanlı Maliyetleme Bankacılık Sektörü Maliyet Muhasebesi İşgücü Planlaması
Primary Language | Turkish |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | June 30, 2016 |
Submission Date | July 5, 2015 |
Published in Issue | Year 2016 Volume: 18 Issue: 2 |
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