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PERFORMANCE FOCUSED ACTIVITY BASED COSTING

Yıl 2021, Cilt: 3 Sayı: 1, 75 - 93, 30.06.2021

Öz

Expectations regarding the change in the cost structure and the acquisition of accurate cost information also accelerated the search for new costing methods, and as a result, the theoretical foundations of the activity-based costing (ABC) method (first generation ABC), which was offered as an alternative to volume-based costing were developed. This new costing method needs to be revised due to the difficulties encountered in practice. This new revised method is the time-driven activity-based costing (TDABC) method, which refers to the second generation of ABC. In 2009, the theoretical foundations of the performance-focused activity-based costing (PFABC) method, which can be expressed as the third generation ABC, began to be laid in order to eliminate the shortcomings of TDABC. The aim of the study is to reveal the differences between both first generation and second generation ABC by introducing PFABC, which is referred to as this third generation ABC. The most important difference of this proposed new generation ABC from both traditional ABC and TDABC is that performance measurement is included in the cost calculation process. Another important difference is related to the costing process. Both the length of the processes and the difficulty in determining standards for performance measurement are among the most important disadvantages of the new generation ABC. On the other hand, the most important advantage of the new generation ABC is that it allows the calculation of efficiency and effectiveness, provides important information to the relevant parties in terms of responsibility accounting and cost management.

Kaynakça

  • Ali, A. M. M. (2019). The role of performance focused activity based costing (PFABC) in productivity improving and performance evaluating, case study in the general company for tire industry in Najaf-Iraq. International Journal of Multidisciplinary Research and Publications (IJMRAP), 2(6), 35-41.
  • Cooper, R. & Kaplan, S. R. (1992). Activity-based systems: Measuring the costs of resource usage. Accounting Horizons, 6(3), 1-13.
  • Cooper, R. (1988). The rise of activity-based costing – part one: What is an activity-based cost system. Journal of Cost Management, Summer, 45-54. Kaplan, R. S., & Anderson, S. R. (2004). Time-driven activity-based costing. Harvard Business Review, 82(11), November, 131-138.
  • Kowsari, F. (2013). Changing in costing models from traditional to performance focused activity based costing (PFABC). European Online Journal of Natural and Social Sciences, 2(3), Special Issue on Accounting and Management, 2497-2508.
  • Namazi, M. (2009). Performance pocused ABC: A third generation of activity based costing system. Cost Management Journal, 23(5), Sep/Oct., ABI/INFORM Global, 34-46.
  • Özen, İ. (2020). Teknoloji muhasebesi. Turkish Studies, 15(6), 751-771. https://dx.doi.org/10.7827/TurkishStudies.44555
  • Tse, M.S.C. & Gong, M.Z. (2009). Recognition of idle resources in time-driven activity based costing and resource consumption accounting models. The Journal of Applied Management Accounting Research, 7(2), 41-54.

PERFORMANSA DAYALI FAALİYET TABANLI MALİYETLEME

Yıl 2021, Cilt: 3 Sayı: 1, 75 - 93, 30.06.2021

Öz

Maliyet yapısındaki değişim ve gerçeğe uygun maliyet bilgilerinin edinilmesi ile ilgili beklentiler yeni maliyet yöntemleri arayışını da hızlandırmış ve sonuçta hacim tabanlı maliyetlemeye alternatif olarak sunulan faaliyet tabanlı maliyetleme (FTM) yönteminin (birinci nesil FTM) teorik temelleri atılmıştır. Bu yeni maliyetleme yönteminin uygulamada karşılaştığı güçlükler nedeniyle revize edilmesi ihtiyacı ortaya çıkmıştır. Revize edilen bu yeni yöntem, FTM’nin ikinci neslini ifade eden zaman etkenli faaliyet tabanlı maliyetleme (ZEFTM) yöntemidir. 2009 yılında ZEFTM’nin eksikliklerini gidermek amacıyla üçüncü nesil FTM olarak ifade edilebilecek performansa dayalı faaliyet tabanlı maliyetleme (PDFTM) yönteminin teorik temelleri atılmaya başlanmıştır. Çalışmanın amacı, bu üçüncü nesil FTM olarak ifade edilen PDFTM tanıtılarak, hem birinci nesil hem de ikinci nesil FTM arasındaki farklılıkları ortaya koymaktır. Önerilen bu yeni nesil FTM’nin hem geleneksel FTM’den, hem de ZEFTM’den en önemli farkı, performans ölçümünün maliyet hesaplama sürecine dahil edilmesidir. Diğer önemli bir farklılık ise maliyetleme süreci ile ilgilidir. Hem işlem süreçlerinin uzunluğu, hem de performansın ölçümü için standartların belirlenmesine ilişkin güçlük, yeni nesil FTM’nin en önemli dezavantajlarındandır. Buna karşılık, etkinlik ve verimliliğin hesaplanmasına imkan tanıması, sorumluluk muhasebesi ve maliyet yönetimi açısından ilgililere önemli bilgiler sunması yeni nesil FTM’nın en önemli avantajıdır.

Kaynakça

  • Ali, A. M. M. (2019). The role of performance focused activity based costing (PFABC) in productivity improving and performance evaluating, case study in the general company for tire industry in Najaf-Iraq. International Journal of Multidisciplinary Research and Publications (IJMRAP), 2(6), 35-41.
  • Cooper, R. & Kaplan, S. R. (1992). Activity-based systems: Measuring the costs of resource usage. Accounting Horizons, 6(3), 1-13.
  • Cooper, R. (1988). The rise of activity-based costing – part one: What is an activity-based cost system. Journal of Cost Management, Summer, 45-54. Kaplan, R. S., & Anderson, S. R. (2004). Time-driven activity-based costing. Harvard Business Review, 82(11), November, 131-138.
  • Kowsari, F. (2013). Changing in costing models from traditional to performance focused activity based costing (PFABC). European Online Journal of Natural and Social Sciences, 2(3), Special Issue on Accounting and Management, 2497-2508.
  • Namazi, M. (2009). Performance pocused ABC: A third generation of activity based costing system. Cost Management Journal, 23(5), Sep/Oct., ABI/INFORM Global, 34-46.
  • Özen, İ. (2020). Teknoloji muhasebesi. Turkish Studies, 15(6), 751-771. https://dx.doi.org/10.7827/TurkishStudies.44555
  • Tse, M.S.C. & Gong, M.Z. (2009). Recognition of idle resources in time-driven activity based costing and resource consumption accounting models. The Journal of Applied Management Accounting Research, 7(2), 41-54.
Toplam 7 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Makaleler
Yazarlar

İrfan Özen 0000-0003-4307-2306

Yayımlanma Tarihi 30 Haziran 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 3 Sayı: 1

Kaynak Göster

APA Özen, İ. (2021). PERFORMANSA DAYALI FAALİYET TABANLI MALİYETLEME. Uluslararası Muhasebe Ve Finans Araştırmaları Dergisi, 3(1), 75-93.