The Role of Activity Based Budgeting On Target Costing Practices

Yıl 2010, Cilt: 15 Sayı: 1, 213 - 233, 01.03.2010

  Yrd.doç.dr.haluk Bengü

Öz

Anahtar Kelimeler

-

FAALİYET TABANLI BÜTÇELEMENİN HEDEF MALİYETLEME UYGULAMALARI ÜZERİNDEKİ ETKİSİ

Öz

Bu çalışmanın amacı hacim tabanlı (klasik) ve faaliyet tabanlı bütçeleme yöntemlerinin hedef maliyetleme uygulamaları üzerindeki etkilerini varsayımsal bir uygulama çerçevesinde analiz etmektir. Ayrıca, klasik bütçeleme anlayışı yerine faaliyet tabanlı bütçelemenin tercih edilmesinin hedef maliyetleme uygulamalarının başarısını artıracağı varsayılmaktadır. Bu varsayımın temel çıkış noktası, hedef maliyetlemede herhangi bir ürünün spesifik özelliklerinin ve belirtilen ürünün üretilmesi için gerekli olan kaynakların, üretim süreci öncesinde tespit edilirken, aynı durumun klasik yaklaşımda söz konusu olmadığı gerçeğidir

Anahtar Kelimeler

Hedef Maliyetleme, Faaliyet Tabanlı Maliyetleme, Faaliyet Tabanlı Bütçeleme

Kaynakça

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