TIME-DRIVEN ACTIVITY BASED COSTING

Yıl 2014, Cilt: 6 Sayı: 1, 97 - 117, 01.06.2014

Hamide Ozyurek Yusuf Dinc

Öz

The most discussed issue in recent times in cost accounting literature is the
inadequacy of traditional methods for the distribution of general production
expenses into product costs due to the proportional increase of general production
expenses in unit costs. The introduction of advanced automated production
systems and the implementation of new production techniques and methods, as
well as the increase in competition and globalization has forced companies to be
more precise in the determination of unit costs.
The fact that the share of direct labor costs in the unit costs have fallen with the
use of new production techniques has led to an increase in general expenses in
unit costs. This has also led to the mandatory emergence of new methods in the
loading of general expenses onto product costs.
Time-Driven Activity Based Costing method has attracted the attention of
researchers in recent years since it is simple and quick to install, easy to update, it
takes the idle capacity into account in cost calculation, and it is able to provide
managers with features such as resource planning. Therefore, in this study, TimeDriven
Activity Based Costing method is compared with traditional methods

Anahtar Kelimeler

Activity-Based Costing, Time-Driven Activity-Based Costing, Traditional Costing

Kaynakça

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