BibTex RIS Cite

Kayseri’de Faaliyet Gösteren İşletmelerde Maliyet Muhasebesi Kullanılma Düzeyine İlişkin Bir Araştırma

Year 2005, Issue: 27, 94 - 105, 01.07.2005

M. Sema Ülker Ayyıldız Şengül Durna

Abstract

Günümüz rekabetçi ekonomik koşullarında yöneticilerin, sağlıklı kararlar verebilmeleri için gerçeğe uygun, doğru ve hızlı bir şekilde hazırlanan bilgilere ihtiyaçları vardır. Maliyet muhasebesi, hizmet ve sanayi işletmelerinde birim maliyet, planlama ve kontrol faaliyetlerinde kullanılmak üzere bilgi üreten bir sistemdir. Bu çalışmada; Kayseri ilinde faaliyet gösteren büyük sanayi işletmelerindeki maliyet muhasebesi kullanımı anket yoluyla araştırılmıştır.

Keywords

Maliyet muhasebesi maliyetleme sistemleri maliyetlerin sınıflandırılması birim maliyet maliyet dağıtımları

A Survey Study About The Practice Of Cost Accounting In Kayseri

Year 2005, Issue: 27, 94 - 105, 01.07.2005

M. Sema Ülker Ayyıldız Şengül Durna

Abstract

Under the highly competitive economic circumstances of today’s world, it is a must for the managers to make use of objectively, timely and fairly produced information, if they are to make correct decisions. Cost accounting is a system which builds information for industrial and service organizations to be used the product cost calculation, planning and control processes. In this study, the practice of cost accounting in Kayseri is surveyed by means of the questionnaires answered by the large sized businesses.

Keywords

Cost accounting costing systems cost classifications unit cost cost allocation

There are 0 citations in total.

Details

Other ID JA23VN56NZ
Journal Section Research Article
Authors

M. Sema Ülker Ayyıldız This is me

Şengül Durna This is me

Publication Date July 1, 2005
Submission Date July 1, 2005
Published in Issue Year 2005 Issue: 27

Cite

APA Ayyıldız, M. S. Ü., & Durna, Ş. (2005). A Survey Study About The Practice Of Cost Accounting In Kayseri. The Journal of Accounting and Finance(27), 94-105.
AMA Ayyıldız MSÜ, Durna Ş. A Survey Study About The Practice Of Cost Accounting In Kayseri. The Journal of Accounting and Finance. July 2005;(27):94-105.
Chicago Ayyıldız, M. Sema Ülker, and Şengül Durna. “A Survey Study About The Practice Of Cost Accounting In Kayseri”. The Journal of Accounting and Finance, no. 27 (July 2005): 94-105.
EndNote Ayyıldız MSÜ, Durna Ş (July 1, 2005) A Survey Study About The Practice Of Cost Accounting In Kayseri. The Journal of Accounting and Finance 27 94–105.
IEEE M. S. Ü. Ayyıldız and Ş. Durna, “A Survey Study About The Practice Of Cost Accounting In Kayseri”, The Journal of Accounting and Finance, no. 27, pp. 94–105, July 2005.
ISNAD Ayyıldız, M. Sema Ülker - Durna, Şengül. “A Survey Study About The Practice Of Cost Accounting In Kayseri”. The Journal of Accounting and Finance 27 (July 2005), 94-105.
JAMA Ayyıldız MSÜ, Durna Ş. A Survey Study About The Practice Of Cost Accounting In Kayseri. The Journal of Accounting and Finance. 2005;:94–105.
MLA Ayyıldız, M. Sema Ülker and Şengül Durna. “A Survey Study About The Practice Of Cost Accounting In Kayseri”. The Journal of Accounting and Finance, no. 27, 2005, pp. 94-105.
Vancouver Ayyıldız MSÜ, Durna Ş. A Survey Study About The Practice Of Cost Accounting In Kayseri. The Journal of Accounting and Finance. 2005(27):94-105.