Abstract
Geleneksel rekabet araçlarının önemli ölçüde etkisini kaybettiği günümüzde işletmelerin öncelikli problemikalite ve maliyetler arasındaki ilişkiyi ve dengeyi kurmaktır. Bu ilişkinin basit matematiksel ifadelerle kurulması ve genel kurallarla dengelenmesi oldukça zordur. Kaliteye ulaşma, sürdürme ve kalitesizlikten kaynaklanan maliyet verilerinin, toplanarak analiz edildiği ve yorumlanmasına olanak verecek şekilde raporlandığısistem, kalite maliyet sistemi olarak adlandırılır. Bu çalışmanın amacı mevcut kalite maliyet sistemlerineeleştirel bir bakış açısı getirmek ve günümüz modern yönetim ve üretim ortamına uygun maliyetleme yaklaşımıolan faaliyet tabanlı maliyetleme sisteminde kalite maliyetlerinin yerini ortaya koymaktır. Çalışmada kalitemaliyetlerinin faaliyet tabanlı maliyetleme sistemine entegrasyonunun, yönetime, faaliyetler, süreçler vemaliyetler hakkında değerli bilgiler sunacağı ileri sürülmüştür
References
- BLOCHER, E.J., CHEN, K.H, LIN, T.W., Cost Management; Strategic Emphasis, 2th Edition, McGraw-Hill, New York, 2002.
- BRIMSON, J.A., Activity Accounting, John Wiley Sons, New York, 1991, p. 398.
- BS. 6143 Part 1, Guide to Economics of Quality: The Process Cost Model, British Standard Institution, London, 1992.
- CARR, L.P., “Cost of Quality-Making It Work”, Journal of Cost Management, Spring, 1995, p.34-45.
- COOPER, R., KAPLAN, R. S., “The Rise of Activity-Based Costing-Part I: What is an Activity Based Cost System?” Journal of Cost Management, Vol.2, No.2, 1988, p.45-54.
- COOPER, R., KAPLAN, R. S., “Activity Based Systems: Measuring the Costs of Resource Usage” Accounting Horizons, September, 1992, p. 1-13.
- DALE, B.G., PLUNKETT, J.J., Quality Costing, Chapman & Hall, London ,1991.
- FEINGENBAUM, A.V., Total Quality Control, Harvard Business Review, Vol.34, No.6, 1956, p. 93-101.
- GARRISON, R., ERIC, N. W., Managerial Accounting: Concepts for Planning, Control Decision Making, Irwin, Illinois, 1992, p.192.
- GOULDEN, C., RAWLINS, L., “A Hybrid Model Process Quality Costing”, International Journal of Quality & Reliability Management, Vol.12, No.8, 1995, p.32-47.
- JURAN, J.M, Total Quality Control, 2th Edition, McGraw-Hill, New York, 1961.
- JURAN, J.M, GRYNA, F.M, BINGHAM, R., Quality Control Handbook, 3rd Edition, McGraw-Hill, New York, 1975.
- KARCIOĞLU, R., Stratejik Maliyet Yönetimi, Aktif Yayınevi, Erzurum, 2000.
- O’GUIN, M.C., The Complete Guide to Activity Based Costing, Prentice-Hall, , New Jersey 1991.
- OAKLAND, J.S., Total Quality Management, 2nd Edition, Butterworth-Heinenmann, Oxford, 1993.
- PORTER, L.J., RAYNER, P., “Quality Costing For Total Quality Management”, International Journal of Production Economics, Vol.27, 1992, p.69-81.
- RAFFISH, N., TURNEY, P.B.B., “Glossary of Activity Based Management”, Journal of Cost Management, Vol.5, No.3, 1991, p.53-63.
- RAVITZ, L., “The Cost of Quality: a Different Approach to Noninterest Expense Management”, Financial Managers’ Statement, Vol.13, No.2, 1991, p.8-13.
- ROMANO, P. L., “Where is the Cost Management Going”, Management Accounting, August, 1990, p.47-58,.
- TSAI, W. H, “Quality Cost Measurement Under Activity Based Costing”, International Journal of Quality & Reliability Management, Vol. 15, No. 7, 1998, p.719-752.
- TURNEY, P.B.B., “What an Activity Based Cost Model Looks Like”, Journal of Cost Management, Vol. 5, No.4, 1992, p.54-60.
- ÜSTÜN, R., Maliyet Muhasebesi, Bilimteknik Yayınevi, 1996, Eskişehir, s. 358-359
- YÜKÇÜ, S., Kalite Maliyetlerinin Muhasebeleştirilmesi, Anadolu Matbaacılık, , İzmir 1999a, s.113.
- YÜKÇÜ, S., Yönetim Açısından Maliyet Muhasebesi, 4. Baskı , İzmir, 1999b, s.652-653.
Abstract
Today, traditional tools have lost their effects on competitiveness; thus the prior problem of the companies isto provide relationship and balance between quality and costs. It is not so easy to provide this relationship bysimple mathematical expressions and to balance it by general rules. The main functions of Quality CostingSystem are to collect and analyze the cost data which is related to reaching and sustaining quality and is arising from poor quality. The aim of this study is to criticize the existing quality cost system and to exposure therole of the quality cost in activity based costing system which is appropriate for today’s modern managementand production environment
References
- BLOCHER, E.J., CHEN, K.H, LIN, T.W., Cost Management; Strategic Emphasis, 2th Edition, McGraw-Hill, New York, 2002.
- BRIMSON, J.A., Activity Accounting, John Wiley Sons, New York, 1991, p. 398.
- BS. 6143 Part 1, Guide to Economics of Quality: The Process Cost Model, British Standard Institution, London, 1992.
- CARR, L.P., “Cost of Quality-Making It Work”, Journal of Cost Management, Spring, 1995, p.34-45.
- COOPER, R., KAPLAN, R. S., “The Rise of Activity-Based Costing-Part I: What is an Activity Based Cost System?” Journal of Cost Management, Vol.2, No.2, 1988, p.45-54.
- COOPER, R., KAPLAN, R. S., “Activity Based Systems: Measuring the Costs of Resource Usage” Accounting Horizons, September, 1992, p. 1-13.
- DALE, B.G., PLUNKETT, J.J., Quality Costing, Chapman & Hall, London ,1991.
- FEINGENBAUM, A.V., Total Quality Control, Harvard Business Review, Vol.34, No.6, 1956, p. 93-101.
- GARRISON, R., ERIC, N. W., Managerial Accounting: Concepts for Planning, Control Decision Making, Irwin, Illinois, 1992, p.192.
- GOULDEN, C., RAWLINS, L., “A Hybrid Model Process Quality Costing”, International Journal of Quality & Reliability Management, Vol.12, No.8, 1995, p.32-47.
- JURAN, J.M, Total Quality Control, 2th Edition, McGraw-Hill, New York, 1961.
- JURAN, J.M, GRYNA, F.M, BINGHAM, R., Quality Control Handbook, 3rd Edition, McGraw-Hill, New York, 1975.
- KARCIOĞLU, R., Stratejik Maliyet Yönetimi, Aktif Yayınevi, Erzurum, 2000.
- O’GUIN, M.C., The Complete Guide to Activity Based Costing, Prentice-Hall, , New Jersey 1991.
- OAKLAND, J.S., Total Quality Management, 2nd Edition, Butterworth-Heinenmann, Oxford, 1993.
- PORTER, L.J., RAYNER, P., “Quality Costing For Total Quality Management”, International Journal of Production Economics, Vol.27, 1992, p.69-81.
- RAFFISH, N., TURNEY, P.B.B., “Glossary of Activity Based Management”, Journal of Cost Management, Vol.5, No.3, 1991, p.53-63.
- RAVITZ, L., “The Cost of Quality: a Different Approach to Noninterest Expense Management”, Financial Managers’ Statement, Vol.13, No.2, 1991, p.8-13.
- ROMANO, P. L., “Where is the Cost Management Going”, Management Accounting, August, 1990, p.47-58,.
- TSAI, W. H, “Quality Cost Measurement Under Activity Based Costing”, International Journal of Quality & Reliability Management, Vol. 15, No. 7, 1998, p.719-752.
- TURNEY, P.B.B., “What an Activity Based Cost Model Looks Like”, Journal of Cost Management, Vol. 5, No.4, 1992, p.54-60.
- ÜSTÜN, R., Maliyet Muhasebesi, Bilimteknik Yayınevi, 1996, Eskişehir, s. 358-359
- YÜKÇÜ, S., Kalite Maliyetlerinin Muhasebeleştirilmesi, Anadolu Matbaacılık, , İzmir 1999a, s.113.
- YÜKÇÜ, S., Yönetim Açısından Maliyet Muhasebesi, 4. Baskı , İzmir, 1999b, s.652-653.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Research Article |
| Authors | |
| Publication Date | May 1, 2005 |
| Published in Issue | Year 2005 Issue: 15 |