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İşletmelerde Maliyet Muhasebesi İle Entegre Üretim Takip Sisteminin Oluşturulması: Bir Vaka Çalışması

Year 2012, Issue: 56, 29 - 50, 01.10.2012

Hüseyin Dalğar

Abstract

Artan rekabet koşullarına bağlı olarak, üretim süreçlerindeki karmaşıklığın ve işlem hızının artması, üretimin daha etkin takibinin yanı sıra maliyetlerin de daha doğru bir şekilde ölçülmesinin önemini artırmıştır. Diğer yandan süreçteki bu karmaşıklık üretimin takibi ve maliyetlerin ölçülmesini gittikçe zorlaştırmaktadır . Bu nedenle günümüzde işletmeler bilgi sistemlerinden de yararlanarak maliyet muhasebesi ile entegre üretim takip sistemlerini oluşturmak için yoğun çaba sarf etmektedirler. Bu bağlamda çalışmada, Kurumsal Kaynak Planlama (KKP) sistemlerinden yararlanarak maliyet muhasebesi ile entegre bir üretim takip sisteminin kurulması noktasında yapılan çalışmaları ve karşılaşılan sorunları ortaya koymak amaçlanmaktadır. Bu amaç doğrultusunda, büyük ölçekli bir üretim işletmesin gerçekleştirdiği üretim takip sistemi oluşturma çalışmaları ana hatlarıyla ve aşamalar halinde aktarılmıştır.

Keywords

Maliyet Muhasebesi Üretim Takip Sistemi Kurumsal Kaynak Planlama

Establishment of Production Monitoring System Integrated with Cost Accounting in Businesses: A Case Study

Year 2012, Issue: 56, 29 - 50, 01.10.2012

Hüseyin Dalğar

Abstract

Depending on increasing competition conditions, increasing the complexity of the manufacturing processes and operation speed rise the importance of a more accurate costs measuring as well as a more effective production monitoring. On the other hand, this complexity in the process gets more and more difficult to monitoring production and measuring of costs. For this reason, today businesses, benefiting from information systems, make a great effort for establishment of production monitoring systems integrated with cost accounting. In this context, the study is aimed to reveal the studies and encountured problems about the set up production monitoring system integrated with cost accounting benefiting from Enterprise Resourche Planning (ERP) systems. For this purpose, the work of establishing a production monitoring system carried out by a large scale production business is reported with its outlines and steps.

Keywords

Cost Accounting Production Monitoring Systems Enterprise Resource Planning

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Details

Other ID JA59DC56SD
Journal Section Research Article
Authors

Hüseyin Dalğar This is me

Publication Date October 1, 2012
Submission Date October 1, 2012
Published in Issue Year 2012 Issue: 56

Cite

APA Dalğar, H. (2012). Establishment of Production Monitoring System Integrated with Cost Accounting in Businesses: A Case Study. The Journal of Accounting and Finance(56), 29-50.
AMA Dalğar H. Establishment of Production Monitoring System Integrated with Cost Accounting in Businesses: A Case Study. The Journal of Accounting and Finance. October 2012;(56):29-50.
Chicago Dalğar, Hüseyin. “Establishment of Production Monitoring System Integrated With Cost Accounting in Businesses: A Case Study”. The Journal of Accounting and Finance, no. 56 (October 2012): 29-50.
EndNote Dalğar H (October 1, 2012) Establishment of Production Monitoring System Integrated with Cost Accounting in Businesses: A Case Study. The Journal of Accounting and Finance 56 29–50.
IEEE H. Dalğar, “Establishment of Production Monitoring System Integrated with Cost Accounting in Businesses: A Case Study”, The Journal of Accounting and Finance, no. 56, pp. 29–50, October 2012.
ISNAD Dalğar, Hüseyin. “Establishment of Production Monitoring System Integrated With Cost Accounting in Businesses: A Case Study”. The Journal of Accounting and Finance 56 (October 2012), 29-50.
JAMA Dalğar H. Establishment of Production Monitoring System Integrated with Cost Accounting in Businesses: A Case Study. The Journal of Accounting and Finance. 2012;:29–50.
MLA Dalğar, Hüseyin. “Establishment of Production Monitoring System Integrated With Cost Accounting in Businesses: A Case Study”. The Journal of Accounting and Finance, no. 56, 2012, pp. 29-50.
Vancouver Dalğar H. Establishment of Production Monitoring System Integrated with Cost Accounting in Businesses: A Case Study. The Journal of Accounting and Finance. 2012(56):29-50.