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YENİLİKÇİYÖNETİM MUHASEBESİ ANLAYIŞINDA SORUMLULUK MUHASEBESİ SİSTEMİNİN DEĞERLENDİRİLMESİ

Yıl 2005, Sayı: 16, 61 - 80, 01.09.2005

Sait Y Kaygusuz

Öz

İşletmeler, çabuk değişen, dinamik ve rekabetçi bir ortamda faaliyet göstermektedirler. Bu tür bir ortamda faaliyet gösteren işletmeler, ayakta kalabilmenin yollarını bulmalıdırlar. İşletmelerin faaliyet gösterdiği ortamın, seçilen ve uygulanan kontrol ve iletişim sistemleri üzerinde önemli bir etkisi vardır. Değişen ortamda, yönetimmuhasebesi sistemi de değişme göstermektedir. Özellikle yenilikçi yönetim muhasebesi sistemleri, faaliyetlerüzerinde, faaliyet sonuçlarının ölçülmesi ve ayrıca ödüllerin belirlenmesinde önemli bir rol oynar. Finansal tabanlı bir performans yönetim sistemi işletmeler için yol gösterici olmayacaktır. Sürekli gelişme ortamında, işletmeler uygun misyon ve stratejileri belirlemeli ve bu misyon ve stratejileri uygulamalıdır. İşletmenin amaçlarını, performans ölçülerini ve zorunlu önceliklerini dikkatli bir şekilde belirlenmesi amacıyla yöneticiler, yolgösterici bir sisteme ihtiyaç duymaktadır. Bu görevi üstlenen sorumluluk muhasebesi sistemi de yenilenmelidir

Anahtar Kelimeler

Yenilikçi Yönetim Muhasebesi Fonksiyonel Sorumluluk Muhasebesi Sistemi Tam Za

Kaynakça

  • 1. Ali KARTAL, “Yönetim ve Maliyet Muhasebesi –II”, Eskişehir- 2001.
  • 2. Carol J. McNAIR ve Richard L. LYNCH, ve Kelvin F. CROSS, “Do Financial And Non-Financial Measures Have to Agree”, Management Accounting, November-1990.
  • 3. Carol J. McNAIR ve William MOSCONI, “Measuring Performance In An Advanced Manufacturing Environment”, Management Accounting, July-1987.
  • 4. Carol J. McNAIR, “Interdependence and Control: Traditional vs. Activity-Based Responsibility Accounting, Journal of Cost Management for Manufacturing Industry, Summer-1990.
  • 5. Charles T. HORNGREN, “Cost and Management Accounting:Yesterday and Today, Journal of Management Accounting Research, Fall-1989.
  • 6. Charles T. HORNGREN, George FOSTER ve Srikant M. DATAR, “Cost Accounting: A Managerial Emphasis”, PrenticeHall, 2000.
  • 7. Christopher D. ITTNER ve David F. LOCKER, “Quality Strategy Strategic Control Systems and Organizational Performance”, Accounting, Organization and Society, Vol.22,No.3/4., 1997.
  • 8. Clinton DOUGLAS ve Hsu KO-CHENG, “JIT And The Balanced Scorecard: Linking Manufacturing Control to Management Control”, Management Accounting, September-1997.
  • 9. Cudi Tuncer GÜRSOY, “Yönetim ve Maliyet Muhasebesi”, 2. Bası, Beta Basım Yayın Dağıtım, İstanbul1999.
  • 10. Don R. HANSEN ve Maryanne M. MOWEN, “Cost Management: Accounting and Control”, SouthWestern College Publishing,3.baskı,2000.
  • 11. Edward BLOCHER, Kung H CHEN ve W.Thomas LIN, “Cost Management:A Strategic Emphasis”, McGraw-Hill, 2001.
  • 12. Erol EREN, “İşletmelerde Stratejik Yönetim ve İşletme Politikası”, Der Yayınevi, İstanbul-1997.
  • 13. F.B.,GREEN, Felix AMENKHEINAN, ve George JOHNSON, “Performance Measures And JIT”, Management Accounting, February-1991.
  • 14. George FOSTER ve Charles T. HORNGREN, “JIT: Cost Accounting and Cost Management Issues”, Management Accounting, June-1987.
  • 15. Gordon SHILLINGLAW, “Managerial Cost Accounting”, Journal of Management Accounting Research, Fall-1989
  • 16. Hassan YAZDIFAR, “Management Accounting In The Twenty-First-Century Firm: A Strategic View”, Strategic Change, March&April-2003,s.111.
  • 17. International Management Accounting Statements-1, Management Accounting Principles, 1998.
  • 18. Jack GRAY ve Don RICKETTS, “Cost And Managerial Accounting”, McGraw-Hill, 1982.
  • 19. James A. HENDRIKCS, “Performance Measures For A Jit Manufacturer: The Role of The IE”, Industrial Engineering, January-1994.
  • 20. Mark E. BEISCHEL, “Linking The Shop Floor to The Top Floor” Management Accounting, October1991.
  • 21. Micheal R. OSTRENGA,“Activities:The Focal Point of Total Cost Management”, Management Accounting, February-1990.
  • 22. Paul SHARMAN, “The Role of Measurement In Activity-Based Management”, CMA Magazine, September-1993
  • 23. Peter SANTARI, “Manufacturing Performance in The 1990s:Measuring for Exellence”, Journal of Accountancy, November-1987.
  • 24. Robert D. McILHATTAN, “The JIT Philosophy”, Management Accounting, September-1987.
  • 25. Robert H. CHENHALL ve K. Langfield SMITH, “The Implementation Of Innovative Management Accounting Systems”, Australian Accounting Review, Vol.9, No.3, 1999.
  • 26. Robert S. KAPLAN, “Evolution of Management Accounting”,The Accounting Review, July-1984.
  • 27. Rosemary R. FULLERTON, “Performance Measurement and Reward Systems in Jit and Non-Jit Firms”, Cost Management, November & December-2003.
  • 28. Sofia BORJESSON, “What Kind of Activity-Based Information Does Your Purpose Require”, International Journal of Operations&Production Management, Vol.14, No.12, 1994.
  • 29. Steve WILLIAMS, “Delivering Strategic Business Value”, Strategic Finance, August-2004.
  • 30. Tamer KOÇEL, “İşletme Yöneticiliği”, 9. Bası, Beta Basım Yayın Dağıtım, İstanbul-2003.
  • 31. Thomas B. LAMMERT.ve Robert EHRSAM, “The Human Element:The Real Change In Modernizing Cost Systems”, Management Accounting, July-1987.
  • 32. Thomas H. JOHNSON ve Robert S. KAPLAN, “The Rise and Fall of Management Accounting”, Management Accounting, January-1987
  • 33. Thomas JOHNSON, “Activity-Based Information:A Blueprint For World Class Management Accounting”, Management Accounting, June-1988.
  • 34. Victor LIPPO, “Measuring Performance With Synchronous Management” Management Accounting, February-1990.
  • 35. Yasuhiro MONDEN, “Cost Management In The New Manufacturing Age:Innovatioans In The Japanese Automotive Industry”, Productivity Press, 1992.

Yıl 2005, Sayı: 16, 61 - 80, 01.09.2005

Sait Y Kaygusuz

Öz

Companies operate in competitive, dynamic and rapidly changing environment. In this environment, they mustfind ways to survive. The type of environment which firms operate in has a significant effect on the type of control and communication system chosen and implemented. In the changing environment, the management accounting system changes too. Especially, innovative management accounting systems play important role in measuring actions and outcomes and in defining reward received by individuals. A financial based performancemeasurement system would not be a guidance for the firms. In the continuous improvement environment, companies must specify their mission and strategies and accompolish this overall mission and strategy. A formal guidance system is required by managers of an organization to specify their mission, performance measures and necessary initiatives. On account of these missions, functional responsibility accounting system must be renewedtoo

Anahtar Kelimeler

Innovative management accounting Responsibility accounting system JIT-Based Responsibility

Kaynakça

  • 1. Ali KARTAL, “Yönetim ve Maliyet Muhasebesi –II”, Eskişehir- 2001.
  • 2. Carol J. McNAIR ve Richard L. LYNCH, ve Kelvin F. CROSS, “Do Financial And Non-Financial Measures Have to Agree”, Management Accounting, November-1990.
  • 3. Carol J. McNAIR ve William MOSCONI, “Measuring Performance In An Advanced Manufacturing Environment”, Management Accounting, July-1987.
  • 4. Carol J. McNAIR, “Interdependence and Control: Traditional vs. Activity-Based Responsibility Accounting, Journal of Cost Management for Manufacturing Industry, Summer-1990.
  • 5. Charles T. HORNGREN, “Cost and Management Accounting:Yesterday and Today, Journal of Management Accounting Research, Fall-1989.
  • 6. Charles T. HORNGREN, George FOSTER ve Srikant M. DATAR, “Cost Accounting: A Managerial Emphasis”, PrenticeHall, 2000.
  • 7. Christopher D. ITTNER ve David F. LOCKER, “Quality Strategy Strategic Control Systems and Organizational Performance”, Accounting, Organization and Society, Vol.22,No.3/4., 1997.
  • 8. Clinton DOUGLAS ve Hsu KO-CHENG, “JIT And The Balanced Scorecard: Linking Manufacturing Control to Management Control”, Management Accounting, September-1997.
  • 9. Cudi Tuncer GÜRSOY, “Yönetim ve Maliyet Muhasebesi”, 2. Bası, Beta Basım Yayın Dağıtım, İstanbul1999.
  • 10. Don R. HANSEN ve Maryanne M. MOWEN, “Cost Management: Accounting and Control”, SouthWestern College Publishing,3.baskı,2000.
  • 11. Edward BLOCHER, Kung H CHEN ve W.Thomas LIN, “Cost Management:A Strategic Emphasis”, McGraw-Hill, 2001.
  • 12. Erol EREN, “İşletmelerde Stratejik Yönetim ve İşletme Politikası”, Der Yayınevi, İstanbul-1997.
  • 13. F.B.,GREEN, Felix AMENKHEINAN, ve George JOHNSON, “Performance Measures And JIT”, Management Accounting, February-1991.
  • 14. George FOSTER ve Charles T. HORNGREN, “JIT: Cost Accounting and Cost Management Issues”, Management Accounting, June-1987.
  • 15. Gordon SHILLINGLAW, “Managerial Cost Accounting”, Journal of Management Accounting Research, Fall-1989
  • 16. Hassan YAZDIFAR, “Management Accounting In The Twenty-First-Century Firm: A Strategic View”, Strategic Change, March&April-2003,s.111.
  • 17. International Management Accounting Statements-1, Management Accounting Principles, 1998.
  • 18. Jack GRAY ve Don RICKETTS, “Cost And Managerial Accounting”, McGraw-Hill, 1982.
  • 19. James A. HENDRIKCS, “Performance Measures For A Jit Manufacturer: The Role of The IE”, Industrial Engineering, January-1994.
  • 20. Mark E. BEISCHEL, “Linking The Shop Floor to The Top Floor” Management Accounting, October1991.
  • 21. Micheal R. OSTRENGA,“Activities:The Focal Point of Total Cost Management”, Management Accounting, February-1990.
  • 22. Paul SHARMAN, “The Role of Measurement In Activity-Based Management”, CMA Magazine, September-1993
  • 23. Peter SANTARI, “Manufacturing Performance in The 1990s:Measuring for Exellence”, Journal of Accountancy, November-1987.
  • 24. Robert D. McILHATTAN, “The JIT Philosophy”, Management Accounting, September-1987.
  • 25. Robert H. CHENHALL ve K. Langfield SMITH, “The Implementation Of Innovative Management Accounting Systems”, Australian Accounting Review, Vol.9, No.3, 1999.
  • 26. Robert S. KAPLAN, “Evolution of Management Accounting”,The Accounting Review, July-1984.
  • 27. Rosemary R. FULLERTON, “Performance Measurement and Reward Systems in Jit and Non-Jit Firms”, Cost Management, November & December-2003.
  • 28. Sofia BORJESSON, “What Kind of Activity-Based Information Does Your Purpose Require”, International Journal of Operations&Production Management, Vol.14, No.12, 1994.
  • 29. Steve WILLIAMS, “Delivering Strategic Business Value”, Strategic Finance, August-2004.
  • 30. Tamer KOÇEL, “İşletme Yöneticiliği”, 9. Bası, Beta Basım Yayın Dağıtım, İstanbul-2003.
  • 31. Thomas B. LAMMERT.ve Robert EHRSAM, “The Human Element:The Real Change In Modernizing Cost Systems”, Management Accounting, July-1987.
  • 32. Thomas H. JOHNSON ve Robert S. KAPLAN, “The Rise and Fall of Management Accounting”, Management Accounting, January-1987
  • 33. Thomas JOHNSON, “Activity-Based Information:A Blueprint For World Class Management Accounting”, Management Accounting, June-1988.
  • 34. Victor LIPPO, “Measuring Performance With Synchronous Management” Management Accounting, February-1990.
  • 35. Yasuhiro MONDEN, “Cost Management In The New Manufacturing Age:Innovatioans In The Japanese Automotive Industry”, Productivity Press, 1992.
Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Sait Y Kaygusuz Bu kişi benim

Yayımlanma Tarihi 1 Eylül 2005
Yayımlandığı Sayı Yıl 2005 Sayı: 16

Kaynak Göster

APA Kaygusuz, S. Y. (2005). YENİLİKÇİYÖNETİM MUHASEBESİ ANLAYIŞINDA SORUMLULUK MUHASEBESİ SİSTEMİNİN DEĞERLENDİRİLMESİ. Muhasebe Ve Denetime Bakış(16), 61-80.