Küçük-Orta Ölçekli İşletmelerde Sürdürülebilir Finansal Büyümeyi Teşvik Etmek için Maliyetleme Sistemlerinin Değerlendirilmesi

Year 2024, Volume: 12 Issue: 1, 105 - 134, 30.06.2024

Harry Nurcombe Isik Akin

https://doi.org/10.54429/seyad.1393747

Abstract

Bu araştırma, Birleşik Krallık merkezli küçük-orta ölçekli işletmelerde (KOBİ) sürdürülebilir finansal büyümeyi teşvik etmede geleneksel ve faaliyete dayalı (ABC) Maliyetlendirme sistemlerinin etkinliğini değerlendirmektedir. Özellikle, geleneksel maliyetlendirme ve ABC sistemleri arasındaki farkları ve bunların organizasyonel yetkinlik ve finansal büyüme üzerindeki etkilerini anlamayı amaçlamaktadır. Nitel ve nicel veri analizini içeren karma yöntemli bir yaklaşım kullanılmıştır. Çalışma, ABC'nin KOBİ'lerde sürdürülebilir finansal büyümeyi teşvik etmek için en etkili maliyetleme sistemi olduğu sonucuna varmıştır. Geleneksel maliyetlendirme, yanlış verilere yol açar ve yönetim yetkinliğinin engellenmesine neden olur. ABC, maliyet bozulmasını ortadan kaldırır, karar vermeye yardımcı olur ve uzun vadeli gelişimi teşvik eder. Ek olarak, daha geniş bir ürün/hizmet yelpazesinin mevcudiyeti finansal büyümeyi olumlu yönde etkiler. ABC'nin ilk uygulaması maliyetli olsa da, gelişmiş organizasyonel yetkinlik ve karlılık dahil olmak üzere uzun vadeli faydalar sunar.

Keywords

Geleneksel Maliyetleme, Faaliyet Tabanlı Maliyetleme, Yönetim Muhasebesi, Sürdürülebilir Finansal Büyüme, KOBİ

Ethical Statement

N/A

An Evaluation of Costing Systems to Promote Sustainable Financial Growth within Small-Medium Enterprises

Abstract

This research evaluates the effectiveness of the traditional and activity-based (ABC) Costing systems in promoting sustainable financial growth in UK-based small-medium enterprises (SMEs). Specifically, it aims to understand the differences between traditional costing and ABC systems and their impact on organizational competency and financial growth. A mixed-method approach, including qualitative and quantitative data analysis, was employed. The study concludes that ABC is the most effective costing system for promoting sustainable financial growth in SMEs. Traditional costing leads to inaccurate data and hindered management competency. ABC eliminates cost distortion, aids decision-making, and encourages long-term development. Additionally, the availability of a wider range of products/services positively impacts financial growth. While the initial implementation of ABC may be costly, it offers long-term benefits, including improved organizational competency and profitability.

Keywords

Traditional Costing, Activity-Based Costing, Management Accounting, Sustainable Financial Growth, SMEs

References

• Ahmad, Kamilah. “The implementation of management accounting practices and their relationship with performance in small and medium enterprises”. International Review of Management and Marketing 7/1 (2017), 342-353. https://dergipark.org.tr/en/pub/irmm/issue/32094/355444
• Ahmadzadeh, Taha et al. "Exploration of factors influencing on choice the activity-based costing system in Iranian organizations”. International journal of business administration 2/1 (2011), 61-70. https://ideas.repec.org/a/jfr/ijba11/v2y2011i1p61-70.html
• Al-Omiri, Mohammed - Colin Drury. "A survey of factors influencing the choice of product costing systems in UK organizations”. Management Accounting Research 18/4 (2007), 399-424. https://www.sciencedirect.com/science/article/pii/S1044500507000121?via%3Dihub
• Almeida, Ana J. - Jorge, Cunha. "The implementation of an Activity-Based Costing (ABC) system in a manufacturing company”. Procedia Manufacturing 13 (2017), 932-939. https://www.sciencedirect.com/science/article/pii/S2351978917307990?via%3Dihub
• Anderson, Shannon W. "Managing costs and cost structure throughout the value chain: research on strategic cost management”. Handbooks of Management Accounting Research 2 (2006), 481-506. https://www.sciencedirect.com/science/article/pii/S1751324306020013
• Baykasoğlu, Adil - Vahit Kaplanoğlu. "Application of activity-based costing to a land transportation company: A case study”. International Journal of Production Economics 116/2 (2008), 308-324. https://www.sciencedirect.com/science/article/pii/S0925527308002934?via%3Dihub
• Chan, Siu Y. - Dominica Suk‐Yee Lee. "An empirical investigation of symptoms of obsolete costing systems and overhead cost structure”. Managerial Auditing Journal 18/2 (2003), 81-89. https://www.emerald.com/insight/content/doi/10.1108/02686900310455065/full/html
• Chiang, Bea. "Indirect labor costs and implications for overhead allocation”. Accounting & Taxation 5/1 (2013), 85-96. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2210507
• Cohen, Sandra - Efrosini Kaimenaki. "Cost Accounting Systems Structure and Information Quality Properties: An Empirical Analysis”. Journal Of Applied Accounting Research 12/1 (2011), 5-25. https://www.emerald.com/insight/content/doi/10.1108/09675421111130586/full/html
• Damette, Olivier - Philippe Delacote. "On the economic factors of deforestation: what can we learn from quantile analysis?". Economic Modelling 29/6 (2012), 2427-2434. https://www.sciencedirect.com/science/article/pii/S0264999312001885?via%3Dihub
• Duh, Rong‐Ruey et al. "The design and implementation of activity‐based costing: A case study of a Taiwanese textile company”. International Journal of Accounting & Information Management 17/1 (2009), 27-52. https://www.emerald.com/insight/content/doi/10.1108/18347640910967726/full/html
• European Commission. User Guide to the SME Definition. (2015). https://ec.europa.eu/regional_policy/sources/conferences/state-aid/sme/smedefnitionguide_en.pdf
• Federation of Small Business. UK Small Business Statistics: Business Population Estimates for the UK and Regions in 2022. (2022). https://www.fsb.org.uk/uk-small-business-statistics.html
• Garrison, Ray H. et al. "Managerial Accounting, Fifteenth Edition”. (2015).
• Geiszler, Matthew et al. "Variable Activity‐Based Costing and Decision Making”. Journal of Corporate Accounting & Finance 28/5 (2017), 45-52. https://onlinelibrary.wiley.com/doi/10.1002/jcaf.22277
• Huang, Qianyun Ivy. "Skylar, Inc.: traditional cost system vs. activity-based cost system CA managerial accounting case study”. Applied Finance and Accounting 4/2 (2018), 55-66. https://econpapers.repec.org/article/rfaafajnl/v_3a4_3ay_3a2018_3ai_3a2_3ap_3a55-66.htm
• Kumar, Nitin - D. G. Mahto. "Current Trends of Application of Activity Based Costing (ABC): A Review". Global Journal of Management and Business Research Accounting and Auditing 13/3 (2013), 8-17. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2764035
• Lohr, Matthias. "Specificities of Managerial Accounting at Smes: Case Studies From The German Industrial Sector". Journal of Small Business & Entrepreneurship 25/1 (2012), 35-55. https://www.tandfonline.com/doi/abs/10.1080/08276331.2012.10593558
• Loomis, David K. - Shona Paterson. "A comparison of data collection methods: Mail versus online surveys". Journal of Leisure Research 49/2 (2018), 133-149. https://www.tandfonline.com/doi/full/10.1080/00222216.2018.1494418
• Machado, Maria João Cardoso Vieira M "Activity Based Costing Knowledge: Empirical study on small and medium size enterprises". Revista Contemporânea de Contabilidade 18 (2012), 167-186. https://repositorio.iscte-iul.pt/handle/10071/13148
• Major, Maria - Zahirul Hoque. "Activity-based costing: concepts, processes and issues". Handbook of Cost and Management Accounting. Spiramus,-London (2005), 83-104.
• Messaoud, Babaaddoun - Ait-Mohammed Mourad. "The comparison between Activity Based Costing and Traditional Costing that practiced in Algerian Manufacturing Corporation”. International Journal of Economic Performance(IJEP) 4/3 (2021), 73-96. https://hal.science/hal-03507071/
• Nassar, Mahmoud et al. "An Empirical Study of Activity-Based Costing (ABC) Systems Within the Jordanian Industrial Sector: Critical Success Factors and Barriers to ABC Implementation”. Accounting in Emerging Economies. Vol. 9. Emerald Group Publishing Limited, (2009). 229-263. https://www.emerald.com/insight/content/doi/10.1108/S1479-3563(2009)0000009011/full/html
• Mishra, Birendra - Igor Vaysman. "Cost‐System Choice and Incentives—Traditional vs. Activity‐Based Costing”. Journal of Accounting Research 39/3 (2001), 619-641. https://onlinelibrary.wiley.com/doi/10.1111/1475-679X.00031
• Ozyurek, Hamide - Metin Yılmaz. "Application of costing system in the small and medium sized enterprises (SME) in Turkey”. International Journal of economics and management Engineering 9/1 (2015), 389-397.
• Paksoy, Ömer Burak - Baki Yılmaz. "Implementation of Activity-Based Costing Method In Accommodation Companies: A Case Study In A 5-Star Hotel”. Kahramanmaraş Sütçü İmam Üniversitesi Sosyal Bilimler Dergisi 18/3 (2021), 2090-2113. https://dergipark.org.tr/en/pub/ksusbd/issue/67443/926678 Paul, Douglas D. "Standard Costing and ABC: A Coexistence”. Strategic Finance 101/11 (2020), 32-39.
• Pike, Richard H. et al. "Activity-based costing user satisfaction and type of system: A research note”. The British Accounting Review 43/1 (2011), 65-72. https://www.sciencedirect.com/science/article/pii/S0890838910001198?via%3Dihub
• Quesado, Patricia - Rui Silva. "Activity-based costing (ABC) and its implication for open innovation”. Journal of Open Innovation: Technology, Market, and Complexity 7/1 (2021), 41. https://www.mdpi.com/2199-8531/7/1/41
• Rasiah, Devinaga. "Why Activity Based Costing (ABC) is still tagging behind the traditional costing in Malaysia?”. Journal of Applied Finance & Banking 1/1 (2011), 83-106. https://www.econstor.eu/handle/10419/49032
• Ratnatunga, Janek et al. "Cost management in Sri Lanka: a case study on volume, activity and time as cost drivers”. The International Journal of Accounting 47/3 (2012), 281-301. https://www.sciencedirect.com/science/article/abs/pii/S0020706312000611
• Raucci, Domenico - Dominique Lepore. "A simplified activity-based costing approach for SMEs: the case study of an Italian small road company”. (2020), 198-214. https://www.um.edu.mt/library/oar/handle/123456789/56330
• Rios-Manríquez, Martha, et al. "Is The Activity Based Costing System A Viable Instrument For Small And Medium Enterprises? The case of Mexico”. Estudios Gerenciales 30/132 (2014), 220-232. https://www.sciencedirect.com/science/article/pii/S012359231400093X
• Shanmugam, Jaya Kumar. "A Critical Review on Activity-Based Costing Technique: Analysis of Abundant Countries”. Journal of Entrepreneurship and Business 10/2 (2022), 43-54. http://journal.umk.edu.my/index.php/jeb/article/view/923
• Shil, Nikhil Chandra - Alok Kumar Pramanik. "Application of activity based costing in manufacturing companies in Bangladesh: A survey based study”. The USV Annals of Economics and Public Administration 12/1 (15) (2013), 170-182. http://annals.feaa.usv.ro/index.php/annals/article/viewArticle/469
• Sipes, Jessica BA et al. "Voice-only Skype for use in researching sensitive topics: A research note”. Qualitative Research in Psychology (2019). https://www.tandfonline.com/doi/full/10.1080/14780887.2019.1577518
• Stapleton, Drew, et al. "Activity‐based costing for logistics and marketing”. Business Process Management Journal 10/5 (2004), 584-597. https://www.emerald.com/insight/content/doi/10.1108/14637150410559243/full/html
• Sturges, Judith E. - Kathleen J. Hanrahan. "Comparing telephone and face-to-face qualitative interviewing: a research note”. Qualitative research 4/1 (2004), 107-118. https://journals.sagepub.com/doi/abs/10.1177/1468794104041110 Tofallis, Chris. "Least squares percentage regression”. Journal of Modern Applied Statistical Methods (2009). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1406472
• Van Triest, Sander - Mohamed Fathy Elshahat. "The use of costing information in Egypt: a research note”. Journal of Accounting & Organizational Change 3/3 (2007), 329-343. https://www.emerald.com/insight/content/doi/10.1108/18325910710820328/full/html
• Zimmerman, Jerold L. Accounting for decision making and control. McGraw-Hill, 2011.