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EVALUATION OF ACTIVITY BASED COSTING APPROACH FROM THE PERSPECTIVE OF BEHAVIORAL MANAGEMENT ACCOUNTING

Yıl 2018, Cilt: 3 Sayı: 6, 1 - 23, 30.06.2018

Öz



Traditional
cost approaches have been developed to meet the needs of businesses operating
in a static market environment that dominated by sellers in the past and have
been sufficient for this competitive environment. However, today's competitive
environment is dynamic and sellers have no control over the market as old
times. Cost competition in the market is quite high. Businesses need more
effective cost information in today's competitive environment. For this reason,
modern cost approaches such as Activity Based Costing, Time-Driven Activity
Based Costing, Constraint Based Accounting and Resource Based Accounting have
been developed since 1980s in order to meet the needs of enterprises in a
dynamic competitive environment. One of the modern cost approaches, the
Activity Based Costing approach is designed to meet the needs of businesses in
today's economy. However, various empirical analyzes show that the benefits
expected from the application of the model are not fully achieved and that the
level of application remains low. This may be due to behavioral problems in the
implementation of the model. Because behavioral factors have a critical
pre-requisite for the successful implementation of new cost management systems.
In this respect, in this study, it has been tried to put attention to and apply
the elements in terms of behavioral management accounting in order to
successfully implement the Activity Based Costing approach.



Kaynakça

  • Anand, M., Bahay, B.S., Saha, S., (2005). “Activity-Based Cost Management Practices in India: an Empirical Study”, Decision, Vol. 32, No.1, January–June (2005).
  • Anderson, S. W., (1995). “A framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993”, Journal of Management Accounting Research, 7
  • Antić, L., Georgijevski, M., (2010). “Time-Driven Activıty Based Costing”, University of Niš, Faculty of Economics "Economic Themes" Year xlvııı, No 4, 2010, p. 497 – 511
  • Atkinson, A. A., Banker, R. D., Kaplan, R. S., Young S. M., (2001). Management Accounting, 3rd Edition. Upper Saddle River: NJ: Prentice Hall
  • Baird, K., Harrison, G., Reeve, R., (2007). “Success of Activity Management Practices: The Influence of Organizational and Cultural Factors”, Accounting & Finance 47 (1), 47-67
  • Can,Y., (2012). “İktisatta Psikolojik İnsan Faktörü, Davranışsal İktisat”, Hukuk ve İktisat Araştırmaları Dergisi, 4(2),91-98
  • Caplan, D., (2006). "Management Accounting Concepts and Techniques" Accounting and Law Faculty Books. https://scholarsarchive.library.albany.edu/accounting_fac_books/1/
  • Cardoş, I.R., Pete,S., (2011). “Activity-Based Costing (FTM) and Activity Based Management (ABM) Implementation – Is This the Solution for Organizations to Gain Profitability?”, Romanian Journal of Economics, 2011, vol. 32, Issue 1(41), 151-168
  • Charaf, K., Beskos, P.L., (2013). “The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms”, Accounting and Management Information Systems, Vol. 12, No. 1, pp. 4–21, 2013
  • Cheffi , W., Beldi, A., (2012). “An Analysis of Managers’ Use of Management Accounting”, International Journal Of Business, 17(2), 2012 Chongruksut, W., (2002). “The Adoption of Activity-Based Costing in Thailand” Unpublished, Phd, Victoria university
  • Cooper, R., (1989). “The Rise of Activity-Based Costing- Part Three: How Many Cost Drivers Do You Need, and How Do You Select Them”, Journal of Cost Management, Winter, ss. 34-46.
  • Cooper, R., Kaplan, R.S., (1992). “Activity-Based Systems: Measuring the Costs of Resource Usage”. Accounting Horizons, 6(3): 1.
  • Davis, S., (1984). Managing Corporate Culture, Cambridge, Mass, Ballinger, 425 pages
  • Dunk, A.S., (2001). “Behavioral Research in Management Accounting: The Past, Present, and Future”, Advances in Accounting Behavioral Research, Emerald Group Publishing Limited, pp.25- 45
  • Fadzil, F.H. Rababah, A., (2012). “Management Accounting Change: FTM Adoption and Implementation”, Journal of Accounting and Auditing: Research & Practice, Vol. 2012 (2012), Article ID 349927, 17 DOI: 10.5171/2012.349927
  • Fei, Z.Y., Isa, C.R., (2010a). “Factors Influencing Activity-Based Costing Success: A Research Framework”, International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X
  • Fei, Z.Y., Isa, C.R., (2010b). “Activity-Based Costing Success (FTM) Implementation in China: The Effect of Organizational Culture and Structure”, The Sixth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference. University of Sydney, Sydney New South Wales, Australia, 12 and 13 July 2010.( http://apira2010.econ.usyd.edu.au/conference_proceedings/APIRA-2010-085-Zhang-Organizational-culture-and-structure.pdf)
  • Fei, Z.Y., Isa, C.R., (2010c). “Behavioral and Organizational Variables Affecting the Success of FTM success in China”, African Journal of Business Management Vol. 4(11), pp. 2302-2308, 4 September, 2010
  • Gönen, S., Rasgen, M., (2017). “Davranışsal Muhasebenin Yatırımcı Kararlarına Etkisini İçeren Araştırmalara Yönelik Kavramsal Çerçeve”, International Conferance on Scientific Cooperation for Future in Economics and Administrative Sciences, Thessaloniki, pp.210-215
  • Haladu, A., (2016). The Practicability of Activity-Based Costing In Service Firms, International Journal of Management Research & Review, July 2016/ Volume 6/Issue 7/Article No-1/876-886
  • Kaplan, R.S., Cooper, R., (1997). Cost&Effect, Harvard Business School Press.
  • Kaličanin, D., Knežević, V., (2013). “Activity-Based Costing as an Information Basis for an Efficient Strategic Management Process”, Economic Annals, Volume LVIII, No. 197 / April – June 2013 UDC: 3.33 ISSN: 0013-3264
  • Krumwiede, K.R., (1998). “The Implementation Stages of Activity-Based Costing and the İmpact of Contextual and Organizational Factors”, Journal of Management Accounting Research. 10: 239-277.
  • Kumar, N., Mahto, D., (2013). “Current Trends of Application of Activity Based Costing (FTM): A Review”, Global Journal of Management and Business Research Accounting and Auditing, Volume 13, Issue 3, Version 1.0 Year 2013
  • Khosrow-Pour, M., (2000). “Challenges of Information Technology Management in the 21st Century”, (2000 IRMA Conference Proceedings), Idea Group Inc (IGI), 2000 - 1227
  • Lewis, R.J.(1995). Activity-Based Models for Cost Management Systems, Quorum Books,West port, USA
  • MacArthur, J. B. (2006). “Cultural Influences on German Versus U.S. Management Accounting”, Management Accounting Quarterly, 7(2), 6.
  • Maeleh,R., Ibrahim, D.N., (2006). “Activity Based Costing (FTM) Adoption Among Manufacturing Organizations - The Case Of Malaysia”, Inter. J. Bus. Soc., 7(1): 70-101.
  • Maelah, R., & Ibrahim, D. N. (2007). “Factors Influencing Activity Based Costing (ABC) Adoption in Manufacturing Industry”, Investment Management and Financial Innovations, 4(2), 113-124.
  • Marşap B., Gökten, P.O., (2016). “Davranışsal Muhasebe: Kuramsal Yaklaşım”, Journal of Business Research-Türk, 8(4), ss.345-359
  • McGowan, A.S, Klammer, T.P., (1997). “Satisfaction with Activity-Based Cost Management Implementation”, J. Manage. Acc. Res., 9: 217- 237.
  • Martin, J. R.(2016). Management Accounting: Concepts, Techniques & Controversial Issues, Chapter 1, Introduction to Managerial Accounting, Cost Accounting and Cost Management Systems, (http://maaw.info/MAAWTextbookMain.htm)
  • Ness, J. A., Cucuzza, T. G. (1995). “Tapping the Full Potential of ABC”, Harvard Business Review 73(4), 130-138.( https://hbr.org/1995/07/tapping-the-full-potential-of-abc)
  • Nwonyuku , K., (2015) “Behavioral Implications of Management Accounting Practices: A Contemporary Issue in Management Accounting”, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2656521
  • Rahmouni, A. F. A., Charaf, K., (2010). “Success of Activity-Based Costing Projects in French companies: The Influence of Organizational and Technical Factors”, http://papers.ssrn.com/sol3/papers.cfm? abstract_id=1686246 (Accessed: 07.09.2013).
  • Riahi-Belkaoui A., (2002). Behavioral Management Accounting, Quorum Books, London
  • Rivero, E.R., Emblasvag,J., (2007). “Activity Based Life Cycle Costing in Long-Range Planning”, Review of Accounting and Finance, Vol.6, No.4, pp.370-390,(2007).
  • Roslender, R., (1995). “Accounting for Startegic Positioning: Responding To the Crisis in Management Accounting”, British Journal of Management, Vol.6,pp45-57
  • Shahroudi,K., Bahralolom, S.A.A., (2015). “A New Methodology Based on BSC/ABC and Goal Programming To Managing Cost in Iran's Auto Supply Chain”, Indian Journal of Fundamental and Applied Life Sciences, ISSN: 2231– 6345 (Online) 2015 Vol.5 (S1), pp. 5011-5023)
  • Sharman P.A. (2003). “The Case for Management Accounting”, Strategic Finance, October 2003, pp:42-47
  • Sharman P.A., Vikas, K. (2004). “Lessons From German Cost Accounting”, Strategic Finance, December 2004, pp:28-35
  • Shields. M.D. (1995). “An Empirical Analysis of Firms' Implementation Experiences with Activity-Based Costing” Management Accounting Research. 1995, 7: 148-166.
  • Škoda, M., Sláviková, G., Lajčin, D., (2014). “The only Correct Calculation Method in Cost Management: From Activity Based Costing Perspective”, Journal of Business & Management Volume 3, Issue 3 (2014), 08-18
  • Snead,K.C., Johnson, W,A, Ndede-Amadi, A.A.,(2005). “Expectancy Theory as the Basis for Activity-Based Costing Systems Implementation by Managers”, Advances in Management Accounting, Volume 14, 253–275
  • Stapleton, D., Pati, S. Beach, E., Julmanichoti, P., (2004). “Activity-Based Costing for Logistics and Marketing”, Business Process Management Journal, (Vol. 10, No. 5, 2004), pp. 584-597.
  • Strattton, W.O., Descroches, D., Lawson, R., Hatch, T. (2009). “Activity-Based Costing: Is It Still Relevant?”, Management Accounting Quarterly, Spring, Vol. 10, No. 3, pp. 31-40.
  • Surowiec, A., (2013). “Costing Methods For Supply Chain Management”, 1st Annual International Interdisciplinary Conference, AIIC 2013, 24-26 April, Azores, Portugal
  • Şakrak, M., (2003). “Değer Katmayan Faaliyetler ve Maliyet Yönetimindeki Önemi”, Mali Çözüm Dergisi, Sayı 61, s.25-36
  • Salem, S.E.A., Mazhar, S. (2014). “The Benefits of the Application of Activity Based Cost System - Field Study on Manufacturing Companies Operating In Allahabad City – India”, IOSR Journal of Business and Management (IOSR-JBM). Volume 16, Issue 11.Ver. I (Nov. 2014), PP 39-45
  • Urban, W., (2017). “Amoeba Management System Transformatıon in The Light Of Organisational Change Literature”, Management and Production Engineering Review Volume 8 • Number 1 • March 2017 • pp. 16–23
  • Usul, H., (2007). Davranışsal Muhasebe,. Asil Yayınları, Ankara

FAALİYET TABANLI MALİYETLEME YAKLAŞIMININ DAVRANIŞSAL YÖNETİM MUHASEBESİ AÇISINDAN DEĞERLENDİRİLMESİ

Yıl 2018, Cilt: 3 Sayı: 6, 1 - 23, 30.06.2018

Öz



Geleneksel
maliyet yaklaşımları, geçmişte statik bir piyasa koşullarında ve piyasaya
satıcıların egemen olduğu bir rekabet ortamında faaliyet gösteren işletmelerin
ihtiyaçlarını karşılamak için geliştirilmiş ve bu rekabet ortamı için yeterli
olmuşlardır. Ancak günümüz rekabet ortamı dinamiktir ve satıcıların piyasaya
egemenliği eskisi kadar yoktur. Piyasada maliyet rekabeti oldukça yüksektir.
İşletmeler günümüz rekabet ortamında daha etkili bir maliyet bilgisine ihtiyaç
duymaktadırlar. Bu nedenle 1980’li yıllardan itibaren Faaliyet Tabanlı
Maliyetleme, Sürece Dayalı Faaliyet Tabanlı Maliyetleme, Kısıt Temelli Muhasebe
ve Kaynak Tabanlı Muhasebe gibi modern maliyet yaklaşımları, dinamik rekabet
ortamında işletmelerin ihtiyaçlarını karşılamak amacıyla geliştirilmiştir.
Modern maliyet yaklaşımlarından biri olan Faaliyet Tabanlı Maliyetleme
yaklaşımı, bu günün ekonomisinde işletmelerin ihtiyaçlarına cevap verecek
şekilde tasarlanmıştır.  Ancak çeşitli
ampirik analizler modelin uygulanmasından beklenen faydaların tam anlamıyla
elde edilemediğini ve uygulama düzeyinin beklenenden düşük kaldığını
göstermektedir. Bunun nedeni, modelin uygulanmasında karşılaşılan davranışsal
sorunlar olabilir. Çünkü davranışsal faktörler, yeni maliyet yönetim
sistemlerinin başarıyla uygulanması için kritik öneme sahiptir. Bu açıdan bu
çalışmada, Faaliyet Tabanlı Maliyetleme yaklaşımının başarıyla uygulanabilmesi
için davranışsal yönetim muhasebesi açısından dikkat edilmesi ve uygulanması
gereken unsurlar ortaya konulmaya çalışılmıştır.



Kaynakça

  • Anand, M., Bahay, B.S., Saha, S., (2005). “Activity-Based Cost Management Practices in India: an Empirical Study”, Decision, Vol. 32, No.1, January–June (2005).
  • Anderson, S. W., (1995). “A framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993”, Journal of Management Accounting Research, 7
  • Antić, L., Georgijevski, M., (2010). “Time-Driven Activıty Based Costing”, University of Niš, Faculty of Economics "Economic Themes" Year xlvııı, No 4, 2010, p. 497 – 511
  • Atkinson, A. A., Banker, R. D., Kaplan, R. S., Young S. M., (2001). Management Accounting, 3rd Edition. Upper Saddle River: NJ: Prentice Hall
  • Baird, K., Harrison, G., Reeve, R., (2007). “Success of Activity Management Practices: The Influence of Organizational and Cultural Factors”, Accounting & Finance 47 (1), 47-67
  • Can,Y., (2012). “İktisatta Psikolojik İnsan Faktörü, Davranışsal İktisat”, Hukuk ve İktisat Araştırmaları Dergisi, 4(2),91-98
  • Caplan, D., (2006). "Management Accounting Concepts and Techniques" Accounting and Law Faculty Books. https://scholarsarchive.library.albany.edu/accounting_fac_books/1/
  • Cardoş, I.R., Pete,S., (2011). “Activity-Based Costing (FTM) and Activity Based Management (ABM) Implementation – Is This the Solution for Organizations to Gain Profitability?”, Romanian Journal of Economics, 2011, vol. 32, Issue 1(41), 151-168
  • Charaf, K., Beskos, P.L., (2013). “The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms”, Accounting and Management Information Systems, Vol. 12, No. 1, pp. 4–21, 2013
  • Cheffi , W., Beldi, A., (2012). “An Analysis of Managers’ Use of Management Accounting”, International Journal Of Business, 17(2), 2012 Chongruksut, W., (2002). “The Adoption of Activity-Based Costing in Thailand” Unpublished, Phd, Victoria university
  • Cooper, R., (1989). “The Rise of Activity-Based Costing- Part Three: How Many Cost Drivers Do You Need, and How Do You Select Them”, Journal of Cost Management, Winter, ss. 34-46.
  • Cooper, R., Kaplan, R.S., (1992). “Activity-Based Systems: Measuring the Costs of Resource Usage”. Accounting Horizons, 6(3): 1.
  • Davis, S., (1984). Managing Corporate Culture, Cambridge, Mass, Ballinger, 425 pages
  • Dunk, A.S., (2001). “Behavioral Research in Management Accounting: The Past, Present, and Future”, Advances in Accounting Behavioral Research, Emerald Group Publishing Limited, pp.25- 45
  • Fadzil, F.H. Rababah, A., (2012). “Management Accounting Change: FTM Adoption and Implementation”, Journal of Accounting and Auditing: Research & Practice, Vol. 2012 (2012), Article ID 349927, 17 DOI: 10.5171/2012.349927
  • Fei, Z.Y., Isa, C.R., (2010a). “Factors Influencing Activity-Based Costing Success: A Research Framework”, International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X
  • Fei, Z.Y., Isa, C.R., (2010b). “Activity-Based Costing Success (FTM) Implementation in China: The Effect of Organizational Culture and Structure”, The Sixth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference. University of Sydney, Sydney New South Wales, Australia, 12 and 13 July 2010.( http://apira2010.econ.usyd.edu.au/conference_proceedings/APIRA-2010-085-Zhang-Organizational-culture-and-structure.pdf)
  • Fei, Z.Y., Isa, C.R., (2010c). “Behavioral and Organizational Variables Affecting the Success of FTM success in China”, African Journal of Business Management Vol. 4(11), pp. 2302-2308, 4 September, 2010
  • Gönen, S., Rasgen, M., (2017). “Davranışsal Muhasebenin Yatırımcı Kararlarına Etkisini İçeren Araştırmalara Yönelik Kavramsal Çerçeve”, International Conferance on Scientific Cooperation for Future in Economics and Administrative Sciences, Thessaloniki, pp.210-215
  • Haladu, A., (2016). The Practicability of Activity-Based Costing In Service Firms, International Journal of Management Research & Review, July 2016/ Volume 6/Issue 7/Article No-1/876-886
  • Kaplan, R.S., Cooper, R., (1997). Cost&Effect, Harvard Business School Press.
  • Kaličanin, D., Knežević, V., (2013). “Activity-Based Costing as an Information Basis for an Efficient Strategic Management Process”, Economic Annals, Volume LVIII, No. 197 / April – June 2013 UDC: 3.33 ISSN: 0013-3264
  • Krumwiede, K.R., (1998). “The Implementation Stages of Activity-Based Costing and the İmpact of Contextual and Organizational Factors”, Journal of Management Accounting Research. 10: 239-277.
  • Kumar, N., Mahto, D., (2013). “Current Trends of Application of Activity Based Costing (FTM): A Review”, Global Journal of Management and Business Research Accounting and Auditing, Volume 13, Issue 3, Version 1.0 Year 2013
  • Khosrow-Pour, M., (2000). “Challenges of Information Technology Management in the 21st Century”, (2000 IRMA Conference Proceedings), Idea Group Inc (IGI), 2000 - 1227
  • Lewis, R.J.(1995). Activity-Based Models for Cost Management Systems, Quorum Books,West port, USA
  • MacArthur, J. B. (2006). “Cultural Influences on German Versus U.S. Management Accounting”, Management Accounting Quarterly, 7(2), 6.
  • Maeleh,R., Ibrahim, D.N., (2006). “Activity Based Costing (FTM) Adoption Among Manufacturing Organizations - The Case Of Malaysia”, Inter. J. Bus. Soc., 7(1): 70-101.
  • Maelah, R., & Ibrahim, D. N. (2007). “Factors Influencing Activity Based Costing (ABC) Adoption in Manufacturing Industry”, Investment Management and Financial Innovations, 4(2), 113-124.
  • Marşap B., Gökten, P.O., (2016). “Davranışsal Muhasebe: Kuramsal Yaklaşım”, Journal of Business Research-Türk, 8(4), ss.345-359
  • McGowan, A.S, Klammer, T.P., (1997). “Satisfaction with Activity-Based Cost Management Implementation”, J. Manage. Acc. Res., 9: 217- 237.
  • Martin, J. R.(2016). Management Accounting: Concepts, Techniques & Controversial Issues, Chapter 1, Introduction to Managerial Accounting, Cost Accounting and Cost Management Systems, (http://maaw.info/MAAWTextbookMain.htm)
  • Ness, J. A., Cucuzza, T. G. (1995). “Tapping the Full Potential of ABC”, Harvard Business Review 73(4), 130-138.( https://hbr.org/1995/07/tapping-the-full-potential-of-abc)
  • Nwonyuku , K., (2015) “Behavioral Implications of Management Accounting Practices: A Contemporary Issue in Management Accounting”, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2656521
  • Rahmouni, A. F. A., Charaf, K., (2010). “Success of Activity-Based Costing Projects in French companies: The Influence of Organizational and Technical Factors”, http://papers.ssrn.com/sol3/papers.cfm? abstract_id=1686246 (Accessed: 07.09.2013).
  • Riahi-Belkaoui A., (2002). Behavioral Management Accounting, Quorum Books, London
  • Rivero, E.R., Emblasvag,J., (2007). “Activity Based Life Cycle Costing in Long-Range Planning”, Review of Accounting and Finance, Vol.6, No.4, pp.370-390,(2007).
  • Roslender, R., (1995). “Accounting for Startegic Positioning: Responding To the Crisis in Management Accounting”, British Journal of Management, Vol.6,pp45-57
  • Shahroudi,K., Bahralolom, S.A.A., (2015). “A New Methodology Based on BSC/ABC and Goal Programming To Managing Cost in Iran's Auto Supply Chain”, Indian Journal of Fundamental and Applied Life Sciences, ISSN: 2231– 6345 (Online) 2015 Vol.5 (S1), pp. 5011-5023)
  • Sharman P.A. (2003). “The Case for Management Accounting”, Strategic Finance, October 2003, pp:42-47
  • Sharman P.A., Vikas, K. (2004). “Lessons From German Cost Accounting”, Strategic Finance, December 2004, pp:28-35
  • Shields. M.D. (1995). “An Empirical Analysis of Firms' Implementation Experiences with Activity-Based Costing” Management Accounting Research. 1995, 7: 148-166.
  • Škoda, M., Sláviková, G., Lajčin, D., (2014). “The only Correct Calculation Method in Cost Management: From Activity Based Costing Perspective”, Journal of Business & Management Volume 3, Issue 3 (2014), 08-18
  • Snead,K.C., Johnson, W,A, Ndede-Amadi, A.A.,(2005). “Expectancy Theory as the Basis for Activity-Based Costing Systems Implementation by Managers”, Advances in Management Accounting, Volume 14, 253–275
  • Stapleton, D., Pati, S. Beach, E., Julmanichoti, P., (2004). “Activity-Based Costing for Logistics and Marketing”, Business Process Management Journal, (Vol. 10, No. 5, 2004), pp. 584-597.
  • Strattton, W.O., Descroches, D., Lawson, R., Hatch, T. (2009). “Activity-Based Costing: Is It Still Relevant?”, Management Accounting Quarterly, Spring, Vol. 10, No. 3, pp. 31-40.
  • Surowiec, A., (2013). “Costing Methods For Supply Chain Management”, 1st Annual International Interdisciplinary Conference, AIIC 2013, 24-26 April, Azores, Portugal
  • Şakrak, M., (2003). “Değer Katmayan Faaliyetler ve Maliyet Yönetimindeki Önemi”, Mali Çözüm Dergisi, Sayı 61, s.25-36
  • Salem, S.E.A., Mazhar, S. (2014). “The Benefits of the Application of Activity Based Cost System - Field Study on Manufacturing Companies Operating In Allahabad City – India”, IOSR Journal of Business and Management (IOSR-JBM). Volume 16, Issue 11.Ver. I (Nov. 2014), PP 39-45
  • Urban, W., (2017). “Amoeba Management System Transformatıon in The Light Of Organisational Change Literature”, Management and Production Engineering Review Volume 8 • Number 1 • March 2017 • pp. 16–23
  • Usul, H., (2007). Davranışsal Muhasebe,. Asil Yayınları, Ankara
Toplam 51 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Rıfat Yılmaz 0000-0002-8802-7886

Yayımlanma Tarihi 30 Haziran 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 3 Sayı: 6

Kaynak Göster

APA Yılmaz, R. (2018). FAALİYET TABANLI MALİYETLEME YAKLAŞIMININ DAVRANIŞSAL YÖNETİM MUHASEBESİ AÇISINDAN DEĞERLENDİRİLMESİ. Uluslararası Afro-Avrasya Araştırmaları Dergisi, 3(6), 1-23.

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