EVALUATION OF ACTIVITY BASED COSTING APPROACH FROM THE PERSPECTIVE OF BEHAVIORAL MANAGEMENT ACCOUNTING

Öz

Traditional cost approaches have been developed to meet the needs of businesses operating in a static market environment that dominated by sellers in the past and have been sufficient for this competitive environment. However, today's competitive environment is dynamic and sellers have no control over the market as old times. Cost competition in the market is quite high. Businesses need more effective cost information in today's competitive environment. For this reason, modern cost approaches such as Activity Based Costing, Time-Driven Activity Based Costing, Constraint Based Accounting and Resource Based Accounting have been developed since 1980s in order to meet the needs of enterprises in a dynamic competitive environment. One of the modern cost approaches, the Activity Based Costing approach is designed to meet the needs of businesses in today's economy. However, various empirical analyzes show that the benefits expected from the application of the model are not fully achieved and that the level of application remains low. This may be due to behavioral problems in the implementation of the model. Because behavioral factors have a critical pre-requisite for the successful implementation of new cost management systems. In this respect, in this study, it has been tried to put attention to and apply the elements in terms of behavioral management accounting in order to successfully implement the Activity Based Costing approach.

Anahtar Kelimeler

• Behavioral Management Accounting,Activity Based Costing,Cost Management

FAALİYET TABANLI MALİYETLEME YAKLAŞIMININ DAVRANIŞSAL YÖNETİM MUHASEBESİ AÇISINDAN DEĞERLENDİRİLMESİ

Öz

Geleneksel maliyet yaklaşımları, geçmişte statik bir piyasa koşullarında ve piyasaya satıcıların egemen olduğu bir rekabet ortamında faaliyet gösteren işletmelerin ihtiyaçlarını karşılamak için geliştirilmiş ve bu rekabet ortamı için yeterli olmuşlardır. Ancak günümüz rekabet ortamı dinamiktir ve satıcıların piyasaya egemenliği eskisi kadar yoktur. Piyasada maliyet rekabeti oldukça yüksektir. İşletmeler günümüz rekabet ortamında daha etkili bir maliyet bilgisine ihtiyaç duymaktadırlar. Bu nedenle 1980’li yıllardan itibaren Faaliyet Tabanlı Maliyetleme, Sürece Dayalı Faaliyet Tabanlı Maliyetleme, Kısıt Temelli Muhasebe ve Kaynak Tabanlı Muhasebe gibi modern maliyet yaklaşımları, dinamik rekabet ortamında işletmelerin ihtiyaçlarını karşılamak amacıyla geliştirilmiştir. Modern maliyet yaklaşımlarından biri olan Faaliyet Tabanlı Maliyetleme yaklaşımı, bu günün ekonomisinde işletmelerin ihtiyaçlarına cevap verecek şekilde tasarlanmıştır.  Ancak çeşitli ampirik analizler modelin uygulanmasından beklenen faydaların tam anlamıyla elde edilemediğini ve uygulama düzeyinin beklenenden düşük kaldığını göstermektedir. Bunun nedeni, modelin uygulanmasında karşılaşılan davranışsal sorunlar olabilir. Çünkü davranışsal faktörler, yeni maliyet yönetim sistemlerinin başarıyla uygulanması için kritik öneme sahiptir. Bu açıdan bu çalışmada, Faaliyet Tabanlı Maliyetleme yaklaşımının başarıyla uygulanabilmesi için davranışsal yönetim muhasebesi açısından dikkat edilmesi ve uygulanması gereken unsurlar ortaya konulmaya çalışılmıştır.

Anahtar Kelimeler

• Davranışsal Yönetim Muhasebesi,Faaliyet Tabanlı Maliyetleme,Maliyet Yönetimi

Kaynakça

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