TY  - JOUR
T1  - GENEL MALİYETLERİN İZLENMESİNDE “FAALİYET TABANLI MALİYETLEMENİN” ROLÜ
AU  - Ersen, Çağla
PY  - 2000
DA  - January
DO  - 10.14783/maruoneri.732322
JF  - Öneri Dergisi
PB  - Marmara Üniversitesi
WT  - DergiPark
SN  - 1300-0845
SP  - 117
EP  - 121
VL  - 3
IS  - 13
LA  - tr
AB  - Activity-based costing is a cost ııccounting system that focuses on the various activities peıforııted in an organization and collects costs on the basis of the underlying natııre and extent of those activities. This costing method focuses on attaching costs to products and Services based on the activities conducted to produce, perfornı, distribute, or support those products and Services..
KW  - genel maliyet
KW  - maliye
CR  - [1] Spremann. Controlling, Wiesbaden. 1992. ss.489.491.
CR  - [2] Gaitanides. ProzelJmanagenıent. Hamburg. 1994. s.215.
CR  - [3] Mayer, R.: Glaser. H., "Die ProzeBkostenrechnung als Controlliııginstrument". Zeitsclırift für erfolgsreichste Unternehmenssteuerung. I-Icft 6. 1991. ss.297,299.
CR  - [4] Wöhe. G., Einfülırung in die Allgemeine Betriebswirtschaftslehre. Saarbrticken. 1990. ss.23.25.
CR  - [5] Reichmann.T.. Controlling mit Kennzalılen und Managementberichten, 3. Auflage. München. 1993. s.408.
CR  - [6] Witt. J.. Handbuch Controlling/ ProzeBcontrolling. München. 1993.
CR  - [7] Tanski. Joachim. Handbuch, Finanz- und Rechnungsvvesen 2. 2. Aııtlage. S.33.
UR  - https://doi.org/10.14783/maruoneri.732322
L1  - https://dergipark.org.tr/tr/download/article-file/1087889
ER  -