TY  - JOUR
T1  - FAALİYET TABANLI MALİYETLEME YAKLAŞIMININ DAVRANIŞSAL YÖNETİM MUHASEBESİ AÇISINDAN DEĞERLENDİRİLMESİ
TT  - EVALUATION OF ACTIVITY BASED COSTING APPROACH FROM THE PERSPECTIVE OF BEHAVIORAL MANAGEMENT ACCOUNTING
AU  - Yılmaz, Rıfat
PY  - 2018
DA  - June
JF  - Uluslararası Afro-Avrasya Araştırmaları Dergisi
JO  - INTERNATIONAL JOURNAL OF AFRO-EURASIAN RESEARCH
PB  - Hakan ARIDEMİR
WT  - DergiPark
SN  - 2602-215X
SP  - 1
EP  - 23
VL  - 3
IS  - 6
LA  - tr
AB  - Gelenekselmaliyet yaklaşımları, geçmişte statik bir piyasa koşullarında ve piyasayasatıcıların egemen olduğu bir rekabet ortamında faaliyet gösteren işletmelerinihtiyaçlarını karşılamak için geliştirilmiş ve bu rekabet ortamı için yeterliolmuşlardır. Ancak günümüz rekabet ortamı dinamiktir ve satıcıların piyasayaegemenliği eskisi kadar yoktur. Piyasada maliyet rekabeti oldukça yüksektir.İşletmeler günümüz rekabet ortamında daha etkili bir maliyet bilgisine ihtiyaçduymaktadırlar. Bu nedenle 1980’li yıllardan itibaren Faaliyet TabanlıMaliyetleme, Sürece Dayalı Faaliyet Tabanlı Maliyetleme, Kısıt Temelli Muhasebeve Kaynak Tabanlı Muhasebe gibi modern maliyet yaklaşımları, dinamik rekabetortamında işletmelerin ihtiyaçlarını karşılamak amacıyla geliştirilmiştir.Modern maliyet yaklaşımlarından biri olan Faaliyet Tabanlı Maliyetlemeyaklaşımı, bu günün ekonomisinde işletmelerin ihtiyaçlarına cevap verecekşekilde tasarlanmıştır. Ancak çeşitliampirik analizler modelin uygulanmasından beklenen faydaların tam anlamıylaelde edilemediğini ve uygulama düzeyinin beklenenden düşük kaldığınıgöstermektedir. Bunun nedeni, modelin uygulanmasında karşılaşılan davranışsalsorunlar olabilir. Çünkü davranışsal faktörler, yeni maliyet yönetimsistemlerinin başarıyla uygulanması için kritik öneme sahiptir. Bu açıdan buçalışmada, Faaliyet Tabanlı Maliyetleme yaklaşımının başarıyla uygulanabilmesiiçin davranışsal yönetim muhasebesi açısından dikkat edilmesi ve uygulanmasıgereken unsurlar ortaya konulmaya çalışılmıştır.
KW  - Davranışsal Yönetim Muhasebesi
KW  - Faaliyet Tabanlı Maliyetleme
KW  - Maliyet Yönetimi
N2  - Traditionalcost approaches have been developed to meet the needs of businesses operatingin a static market environment that dominated by sellers in the past and havebeen sufficient for this competitive environment. However, today's competitiveenvironment is dynamic and sellers have no control over the market as oldtimes. Cost competition in the market is quite high. Businesses need moreeffective cost information in today's competitive environment. For this reason,modern cost approaches such as Activity Based Costing, Time-Driven ActivityBased Costing, Constraint Based Accounting and Resource Based Accounting havebeen developed since 1980s in order to meet the needs of enterprises in adynamic competitive environment. One of the modern cost approaches, theActivity Based Costing approach is designed to meet the needs of businesses intoday's economy. However, various empirical analyzes show that the benefitsexpected from the application of the model are not fully achieved and that thelevel of application remains low. This may be due to behavioral problems in theimplementation of the model. Because behavioral factors have a criticalpre-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 applythe elements in terms of behavioral management accounting in order tosuccessfully implement the Activity Based Costing approach.
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UR  - https://dergipark.org.tr/tr/pub/ijar/issue//397036
L1  - https://dergipark.org.tr/tr/download/article-file/507771
ER  -