GENEL İMALAT MALİYETLERİNİN DAĞITIMINDA REGRESYON ANALİZİ KULLANIMI

Yıl 1994, Cilt: 12 Sayı: 1, 28 - 42, 01.12.1994

Nurten Erdoğan

Öz

-

Anahtar Kelimeler

Endüstriyel maliyetler, İstatistiksel metotlar, Maliyet muhasebesi

Kaynakça

• BENKE Ralph L., HERMENSON Roger H.: "Teaching Activity Based Costing", Management Accounting, August 1992.
• BRIMSON, James A.: Activity Accounting; An Activity Based Costing Approach, John Willey & Sons inc., USA, 1991.
• COCPER Robin, KAPLAN Robert S.: "Activity Based Systems; Measuring The Costs of Resourge Usage, Accounting Horizons Volum. VI., S. 3., Septemper, 1992.
• HONGERN Charles T.: Cost Accounting A Managerial Ernpharis, Prenentice Hall inc., New Jersey, 1982.
• JOHNSON Thomas, KAPLAN Robert S.: Relevance Lost, Rise and Fall of Management Accounting, Harward Business School Press, Boston, 1987.
• MALCOM Robert E.: "Overhead Control lmplications of Activity Costing", Accounting Horizıons, Volum V, S. 4., Decemıber, 1992.
• NOVIN Adel M.: "Applying Overhead: How To Final The Right Bases and Rates", Management Accounting, March, 1992.
• PEAVEY Dennis E.: "It's Time For A Change", Management Accounting, March, 1989.
• ROTH Harold P., BORTHICK A. Faye: "Are You Distoring Costs By Violating ABC Assumptions?" Managemetn Accounting, November, 1991.
• SERPER Özer: İstatistik, Filiz Kitapevi, İstanbul, 1981.