(Value Stream Costing As A New Costing System)

Reşar Karcıoğlu; Meral Nuray

Yeni Bir Maliyetleme Sistemi Olarak Değer Akış Maliyetleme

Year 2010, Issue: 47, 69 - 80, 01.07.2010

Abstract

Son yıllarda yalın üretim sistemini kullanan işletme sayısı her geçen gün artmaktadır. Bu işletmeler geleneksel yığın üretime uygun olan standart maliyetlemeyi kullanmaktadırlar. Fakat standart maliyetleme sistemi yalın üretim sisteminin amaçlarını desteklemede yeterli olmamaktadır.Değer akışının özelliklerine dayanan farklı bir maliyetleme sistemi, yalın işletmenin ihtiyaçlarını karşılar. Bu sistem Değer Akış Maliyetlemedir. Yalın işletme değer akış yönetimi uyguladığında değer akış maliyetleme daha basit bir sistem olduğundan standart maliyetlemenin kullanımından daha yararlı olacaktır. Bu çalışmada değer akış maliyetleme ve değer akış maliyetlemenin yöntemleri hakkında kısa teorik bilgiler sunulmuştur. Ayrıca bu makale değer akış maliyetlemenin uygulanmasına ilişkin örnekleri içermektedir.

Keywords

Yalın üretim sistemi, yalın muhasebe, değer akış maliyetleme.

(Value Stream Costing As A New Costing System)

Year 2010, Issue: 47, 69 - 80, 01.07.2010

Reşar Karcıoğlu Meral Nuray

Abstract

In recent years, the number of lean company which use lean manufacturing system is rising. This companies use the standard costing while appropriate for traditional bathch manufacturing. But standard costing system fails to support the goals of lean manufacturing system. A different method of costing based upon the characteristics of the value stream is needed to fulfill the needs of the lean company. This systemis Value Stream Costing. When a lean company moves to value stream management, the simple methods of value stream costing become much more useful than traditional standard costing. In this study, the theoretical information about value stream costing and the methods of value stream costing have been presented. In addition, this article includes examples that shows implementing of value stream costing. In this study, the theoretical information about value stream costing and the methods of value
stream costing have been presented. In addition, this article includes examples that shows
implementing of value stream costing.

Keywords

Lean Manufacturing System, Lean Accounting, Value Stream Costing

There are 0 citations in total.

Details

Other ID	JA78ZN66KE
Journal Section	Research Article
Authors	Reşar Karcıoğlu This is me Meral Nuray This is me
Publication Date	July 1, 2010
Submission Date	July 1, 2010
Published in Issue	Year 2010 Issue: 47

Cite

APA	Karcıoğlu, R., & Nuray, M. (2010). (Value Stream Costing As A New Costing System). The Journal of Accounting and Finance(47), 69-80.
AMA	Karcıoğlu R, Nuray M. (Value Stream Costing As A New Costing System). The Journal of Accounting and Finance. July 2010;(47):69-80.
Chicago	Karcıoğlu, Reşar, and Meral Nuray. “(Value Stream Costing As A New Costing System)”. The Journal of Accounting and Finance, no. 47 (July 2010): 69-80.
EndNote	Karcıoğlu R, Nuray M (July 1, 2010) (Value Stream Costing As A New Costing System). The Journal of Accounting and Finance 47 69–80.
IEEE	R. Karcıoğlu and M. Nuray, “(Value Stream Costing As A New Costing System)”, The Journal of Accounting and Finance, no. 47, pp. 69–80, July 2010.
ISNAD	Karcıoğlu, Reşar - Nuray, Meral. “(Value Stream Costing As A New Costing System)”. The Journal of Accounting and Finance 47 (July 2010), 69-80.
JAMA	Karcıoğlu R, Nuray M. (Value Stream Costing As A New Costing System). The Journal of Accounting and Finance. 2010;:69–80.
MLA	Karcıoğlu, Reşar and Meral Nuray. “(Value Stream Costing As A New Costing System)”. The Journal of Accounting and Finance, no. 47, 2010, pp. 69-80.
Vancouver	Karcıoğlu R, Nuray M. (Value Stream Costing As A New Costing System). The Journal of Accounting and Finance. 2010(47):69-80.