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

Yıl 2018, Cilt: 3 Sayı: 6, 1 - 23, 30.06.2018

Rıfat Yılmaz

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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