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Çağdaş Maliyetleme Sistemlerinden Faaliyet Tabanlı Maliyetleme Sistemi ve Bir Tekstil İşletmesi Uygulanması

Year 2012, Issue: 55, 91 - 112, 01.07.2012

İsmet Titiz Mehmet Akif Altunay

Abstract

Bu çalışmanın amacı çağdaş maliyetleme sistemlerinden olan Faaliyet Tabanlı Maliyetleme Sisteminin (Activity Based Costing) uygulanmasını araştırmaktır. Çalışmada öncelikle Faaliyet Tabanlı Maliyetleme Sisteminin temel kavramları açıklanmış, gelişimi, işleyiş süreci ele alınmış, sonrasında ise Faaliyet Tabanlı Maliyetleme Sisteminin bir tekstil işletmesinde uygulaması yapılarak sonuçlar analiz edilmiştir.

Keywords

Çağdaş Maliyet Yaklaşımları Faaliyet Tabanlı Maliyetleme Faaliyet Tabanlı Maliyet Yönetimi

A Modern Costing System: Activity Based Costing and An Application On A Textile Company

Year 2012, Issue: 55, 91 - 112, 01.07.2012

İsmet Titiz Mehmet Akif Altunay

Abstract

The aim of this study is understanding Activity Based Costing which is one of the systems of modern cost approaches. Main concepts about activity based costing is defined and development of the system is identified. In the last part, an application about the activity based costing system in a textile company is explained and the results are analyzed.

Keywords

Cost of Contemporary Approaches Activity Based Costing Activity Based Cost Management

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Details

Other ID JA43DG64PE
Journal Section Research Article
Authors

İsmet Titiz This is me

Mehmet Akif Altunay This is me

Publication Date July 1, 2012
Submission Date July 1, 2012
Published in Issue Year 2012 Issue: 55

Cite

APA Titiz, İ., & Altunay, M. A. (2012). A Modern Costing System: Activity Based Costing and An Application On A Textile Company. The Journal of Accounting and Finance(55), 91-112.
AMA Titiz İ, Altunay MA. A Modern Costing System: Activity Based Costing and An Application On A Textile Company. The Journal of Accounting and Finance. July 2012;(55):91-112.
Chicago Titiz, İsmet, and Mehmet Akif Altunay. “A Modern Costing System: Activity Based Costing and An Application On A Textile Company”. The Journal of Accounting and Finance, no. 55 (July 2012): 91-112.
EndNote Titiz İ, Altunay MA (July 1, 2012) A Modern Costing System: Activity Based Costing and An Application On A Textile Company. The Journal of Accounting and Finance 55 91–112.
IEEE İ. Titiz and M. A. Altunay, “A Modern Costing System: Activity Based Costing and An Application On A Textile Company”, The Journal of Accounting and Finance, no. 55, pp. 91–112, July 2012.
ISNAD Titiz, İsmet - Altunay, Mehmet Akif. “A Modern Costing System: Activity Based Costing and An Application On A Textile Company”. The Journal of Accounting and Finance 55 (July 2012), 91-112.
JAMA Titiz İ, Altunay MA. A Modern Costing System: Activity Based Costing and An Application On A Textile Company. The Journal of Accounting and Finance. 2012;:91–112.
MLA Titiz, İsmet and Mehmet Akif Altunay. “A Modern Costing System: Activity Based Costing and An Application On A Textile Company”. The Journal of Accounting and Finance, no. 55, 2012, pp. 91-112.
Vancouver Titiz İ, Altunay MA. A Modern Costing System: Activity Based Costing and An Application On A Textile Company. The Journal of Accounting and Finance. 2012(55):91-112.