TY  - JOUR
TT  - A COMPARATIVE STUDY FOR EMPLOYEE JOB SATISFACTION IN AYDIN MUNICIPALITY AND NAZILLI MUNICIPALITY
AU  - Gönen, Seçkin
AU  - Yükçü, Süleyman
PY  - 2009
DA  - May
JF  - Ege Academic Review
JO  - eab
PB  - Ege Üniversitesi
WT  - DergiPark
SN  - 1303-099X
SP  - 401
EP  - 422
VL  - 9
IS  - 2
KW  - Cost Accounting
KW  - Management Accounting
N2  - In the Republic history of Turkey, with the developments in the area of economy, change in tax systems brought about the birth of a new occupation equipped especially with information abaut tax laws The German professor Sachsenberg, who was brought to Turkey to analyze the Sümerbank’s (established in 1933) subjects of cost in respect to operation, manufacturing and sales, founded the first modern cost accounting in Turkey. When we look through the cost accounting system of Sümerbank, we acknowledge that the vapır used in the hosiery, textile finishing and painting cost center is obtained through the production of soft water before brackish water; and the costs of vapor are calculated through this approach with the use of the cost allocation method, which is also known as the step-down allocation method. During that period, it is acknowledged that the costs were monitored on the basis of cost center and the cost of every cost center was calculated distinctly as material, direct labor and factory overheads. The cost item approach is also seen at the cost allocation table of Sümerbank. Furthermore, the studies concerning the establishment of the modern cost accounting and reporting system was inaugurated by the Commission of Reorganizing State Economic Enterprise, Finance and Accounting Group in 1964
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UR  - https://dergipark.org.tr/tr/pub/eab/issue//472618
L1  - https://dergipark.org.tr/tr/download/article-file/557300
ER  -