Optimal Ürün Karması Belirlemede Faaliyete Dayalı Maliyet Sistemi Ve Kısıtlar Teorisi

Yıl 2006, Cilt: 15 Sayı: 2, 327 - 343, 01.06.2006

Arş. Gör. Dr. Elif N. Ünal Arş. Gör. Mert Demircioğlu Prof.dr.nihat Küçüksavaş

Öz

Determining optimal product mix is very important to increase the profitability of firms although the traditional methods are inadequate in these decisions New techniques which have been developed for this purpose can create more profitable solutions Although theory of constraints seems similar to the traditional variable costing it differs in recognizing only the material cost as variable Optimal product mix decision which is determined by concentrating on theory of constraint’s throughput approach can provide more profitable solutions than traditional methods On the other hand with activity based costing which provides more accurate product costs than those of traditional methods profitable product mix can be determined by concentrating on resource usage Moreover using activity based costing and theory of constraints together in the optimal product mix decisions firms can acquire higher profits The aim of this study is to emphasize the importance of the optimal product mix decisions to increase firms’ profit and expose the importance of integrating activity based costing and theory of constraints in making rational and profitable product mix decisions Key Words: Activity Based Costing Theory of Constraints Optimal Product Mix

Anahtar Kelimeler

-

OPTİMAL ÜRÜN KARMASI BELİRLEMEDE FAALİYETE DAYALI MALİYET SİSTEMİ VE KISITLAR TEORİSİ

Öz

Optimal ürün karması belirleme, firma kârlılığın arttırılmasında oldukça büyük önem
taşımaktadır ancak geleneksel yöntemler optimal ürün karması belirlemede yetersiz
kalmaktadır. Bu amaçla yeni geliştirilen teknikler daha kârlı sonuçlar
sağlayabilmektedir. Kısıtlar teorisi geleneksel yöntemlerden değişken maliyet sistemine
benzemekte, ancak tek değişken gider olarak hammadde maliyetini dikkate almaktadır.
Bu şekilde belirlenen süreç katkısı (throughput) değeriyle alınan ürün karması kararları
daha kârlı sonuçlar sağlayabilmektedir. Ayrıca geleneksel yöntemlere göre daha doğru
ürün maliyeti belirlemeyi sağlayan faaliyete dayalı maliyet sistemine göre kaynak
kullanımlarının dikkate alınmasıyla kârlı sonuçlar sağlayan ürün karmaları
belirlenebilmektedir. Ancak optimal ürün karması belirlemede kısıtlar teorisi ve
faaliyete dayalı maliyet sisteminin birlikte kullanılmasıyla daha yüksek kârlar elde
edilebilmektedir. Bu çalışmada firmaların kârlılıklarını arttırabilmek için ürün karması
kararlarının önemini vurgulayarak, doğru ürün karması kararları alabilmede kısıtlar
teorisi ve faaliyete dayalı maliyet sistemi entegrasyonunun önemini ortaya koymak
amaçlanmıştır.

Anahtar Kelimeler

Faaliyete Dayalı Maliyet Sistemi, Kısıtlar Teorisi, Optimal Ürün Karması

Kaynakça

• ATWATER, B. & Gagne M. L. (1997). The Theory of Constraints versus Contribution Analysis for Product Mix Decisions. Journal of Cost Management, Vol. 11, Issue 1, January/February.
• BALDERSTONE, Steven J., Victoria J. Mabin (2004), “A Review of Goldratt’s Theory of Constraints (TOC)- Lessons From the International Literature”.
• BLACKSTONE, John H., Jr. ( 2001), “Theory of Constraints – A status Report”, International Journal of Production Research, Vol.39, No. 6, p. 1053-1080.
• BLOCHER, Edward J., Kurg H. Chen, Thomas W.Lin (1999) Cost Management:A Strategic Emphasis, First Edition, Irwin/McGrawHill, USA.
• CONSTANTINIDES, Kim, John K. Shank (1994), “Matching Accounting To Strategy: One Mill’s Experience”, Management Accounting, September, p. 32-36.
• COOPER, Robin, Robert S. Kaplan (1991), “Profit Priorities from Activity-Based Costing”, Harvard Business Review, May-June 1991.
• COOPER, Robin, Robert S. Kaplan (1988), “How Cost Accounting Distorts Product Cost”, Management Accounting, April 1988.
• CORBETT, Thomas (1999), “Making Better Decisions”, CMA Management, Nov., Vol. 73, Issue 9, p. 33-37.
• DAVIS, Bobby (2002/2003), “Performance Based Costing” The DISAM Journal, p.118.
• FERGUSON, Lisa A. (2002), “ An Analysis of JIT Using The Theory of Constraints (TOC)”, Decision Sciences Institute 2002 Annual Meeting Proceedings, p. 1739-1744.
• FU, Anabella (2000), “Theory of Constraints and Activity-Based Costing”, Business Review, Vol.2, Number 2, p. 66-74.
• GARDİNER Stanley C., John H. Blackstone Jr., Lorraine R. Gardiner (1994), “The Evolution of The Theory of Constraints”, IM, May/June 1994.
• GOLDRATT, Eliyahu M. ve Robert E. FOX (1986), The Race, First Edition, North River Press, Inc., USA.
• HALL, Robert, Nicholas P. Galambos (1997), “Constraint-Based Profitability Analysis: Stepping Beyond The Theory of Constraints”, Journal of Cost Management, Vol.11, ıssue 4, Jul/Aug, p. 6-10.
• HUFF, Patricia (2001), “Using Drum-Buffer-Rope Scheduling Rather Than Just-In- Time Production”, Management Accounting Quarterly, Winter 2001.
• IMA (Institute of Management Accountants), Arthur Andersen LLP (June 1999), Statements on Management Accounting: Theory of Constraints (TOC) Management System Fundamentals, IMA, Montvale.
• KEE, Robert, Charles Schmidt (2000), “A Comparative Analysis of Utilizing Activity- Based Costing and The Theory of Constraints For Making Product-Mix Decisions, International Journal of Production Economics 63, p.1-17.
• KEE Robert (1995), “Integrating Activity-Based Costing With The Theory of Constraints To Enhance Production Related Decision Making”, Accounting Horizons, Vol.9, No. 4, December, p.48-61.
• KROLL, K. (1998), “The Theory of Constraints Revisited” Industry Week, Vol.247, Issue 8.
• LOCKAMY, A., M.S. Spencer (1998), “Performance measuremert in a theory of constraints environment”, Int. J.Prod. Res., Vol.36, No.8, p.2045-2060.
• LOUDERBACK, Joseph G., J. Wayne Patterson (1996), “Theory of Constraints Versus Traditional Management Accounting”, Accounting Education, Vol.1, Issue.2, p.189.
• LUEBBE, Richard, Byron Finch (1992), “Theory of Constraints and Linear Programming: A Comparison”, International Journal of Production Research, Vol.30, No. 6, p. 1471-1478.
• MACARTHUR, John B. (1993), “Theory of Constraints and Activity-based Costing: Friends or Foes?”, Cost Management, Summer, p. 50-56.
• PERKINS, David, Jonathan Stewart, Scott Stovall (2002), “Using Excel, TOC, and ABC to Solve Product Mix Decisions With More Than One Constraint”, Management Accounting Quarterly, Vol.3, No.3, Spring, p. 1-10.
• RAHMAN, Shams-ur (1998), “Theory of Constraints A Review of The Philosophy and Its Applications”, International Journal of Operations & Production Management, Vol.18 No. 4, p. 336-355.
• REZAEE, Zabihollah ve Robert C. Elmore (1997), “Synchronous Manufacturing: Putting The Goal to Work”, Journal of Cost Management, Vol. 11, Issue 2, March/April.
• ROYBAL, Helene, Sidney J. Baxendale, Mahesh Gupta (1999), “Using Activity-Based Costing and Theory of Constraints To Guide Continuous Improvement in Managed Care”, Managed Care Quarterly, 7(1), p.1-10.
• RUHL, Jack M. (1997), “The Theory of Constraints Within A Cost Management Framework”, Journal of Cost Management, Vol.11, Issue 6, Nov/Dec, p.19-24.
• SALAFATINOS, Chris (1995), “Integrating The Theory of Constraints and Activity- Based Costing”, Journal of Cost Management, Vol.9, Issue 3, Fall, p.58-67.
• SETALA, J., A.Gunasekaran (1996), “ Activity-Based Costing and Management-A Way To Improve The Profitability of Fish Processign”, Activity-Based Costing And Management, Vol.63.
• SETHURAMON, Narayan (August 2002) “TCM Bulletin on Activitiy Based Costing (ABC)”, CII - TCM Publication, Issue No.2.
• SHEU, Chwen, Ming-Hsiang Chen, Stacy Kovar (2003), “Integrating ABC and TOC For Better Manufacturing Decision Making”, Integrated Manufacturing Systems, 14/5, p.433-441.
• TANIŞ, Veyis Naci (1999), “Faaliyete Dayalı Maliyet Yönteminin Anlamı, Önemi ve Faydaları”, H.Ü. İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt 17, Sayı 2.
• TANIŞ, Veyis Naci (1998), “Yönetim Muhasebesi Açısından Kısıtlar Teorisi ve Süreç Muhasebesi”, Çukurova Üniversitesi İ.İ.B.F. Dergisi, Cilt:8, Sayı:1.
• TANIŞ, Veyis Naci (1996), “An Assessment of Existing Cost Systems and Appropriateness of Activity Based Costing for Turkish and UK Paper Industries”, Yayınlanmamış Doktora Tezi, University of Aberdeen, UK.
• TIOANDA, Poniman, Larry Whitman, Don Malzhan (1999). “Determine Product Mix Using ABC and TOC”, Proceedings of The 4th Annual International Conference On Industrial Engineering Theory, Applications and Practice November, p. 17-20.
• UMBLE M. & Srikanth M. L. (1995). Synchronous Manufacturing: Principles for World-Class Excellence. First Edition, The Spectrum Publishing Company, Inc, USA.
• WALKER, Mike (1999) “Attribute Based Costing for Decision Making” Management Accounting, Vol.77, No.6. Internet Kaynakları
• http://www.ioma.com (2003) “How ABC Analysis Will Save PPMC Over $1 Million a
• Year”,Reports on Financial Analysis, Planning&Reporting, November 2003 (z.t. 2004).
• http://www.goldratt.com/tocworld2001/gmna2000.pdf , (z.t. 2005).