BibTex RIS Kaynak Göster

MODERN COST MANAGEMENT SYSTEM: TIME DRIVEN ACTIVITY BASED COSTING

Yıl 2009, Cilt: 5 Sayı: 10, 97 - 108, 01.12.2009

Öz

Time Driven Activity Based Costing is a new approach that is successful for solving problems occurring in Activity Based Costing ABC system and developed for being an alternative for ABC. Time Driven Activity Based Costing is an approach that is easy to apply and update, based on time, provides cost information that managers need more quickly and cheaply. Also, the most important feature of this application is the capacity can be figured out, reflected to activity costs and inactive capacity cost can be reported clearly. In this study, Time Driven Activity Based Costing that is an improved form of ABC which is accepted as an effective approach providing true cost information in nowadays competitive conditions is analyzed and its application is explained with a conceptual example

Kaynakça

  • Anderson, Steve ve Leland Putterman (2005), “Building the Profit Focused Supply Chain: A Game Plan for Capturing Real Value”, White Paper, February 2005, ss. 1-18.
  • Barrett, Richard (2005), “Time Driven Costing: The Bottom Line on the New ABC”, Business Performance Management, March 2005, ss. 35-39.
  • Barret, Richard (2006), “The 1-2-3 of ABC Methodologies: Time Splits, Time Capture and Time Driven”, http://www.businessobjects.com /pdf/products/ performancemanagement/ wp_123_of_abc_methodologies.pdf, (Erişim Tarihi: 25.12.2007).
  • Batuman, Deniz (2005), “Kurumsal Performans Yönetimi’nde Nükleus: Sürece Dayalı Aktivite Tabanlı Maliyetlendirme”, http://bilgiyonetimi.org /cm /pages / mkl_gos. php?nt=617, (Erişim Tarihi: 28.10.2007).
  • Büyükşalvarcı, Ahmet (2006), “Faaliyet Tabanlı Maliyetleme ve Bankalarda Bir Uygulama”, Selçuk Üniversitesi Karaman İ.İ.B.F. Dergisi, Sayı 10, ss. 160-180.
  • Cooper, Robin (1988), “The Rise of Activity Based Costing-Part One: What is an Activity Based Cost System?”, Journal of Cost Management, ss. 45-54.
  • Everaert, Particia ve Werner Bruggeman (2007), “Time Driven Activity Based Costing: Exploring the Underlying Model”, Cost Management, March/April 2007, ss.16- 20.
  • Gilbert, Sarah Jane (2007), “Adding Time to Activity-Based Costing”, Harvard Business School Working Knowledge, http://hbswk.hbs.edu/pdf/item/5657.pdf, (Erişim Tarihi: 29.10.2007).
  • Hudig, Jan Willem (2007), “Special Issue: Time-Driven Activity-Based Costing”, fiNext Wrap Up, Spring 2007, ss. 1-16.
  • Kaplan, Robert ve Chris Argyris (1994), “İmplementing New Knowledge: The Case of Activity Based Costing”, Accounting Horizons, Vol 8, No 3, ss. 83-105.
  • Kaplan, Robert ve Steven Anderson (2003), “Time-Driven Activity-Based Costing”, Harvard Business Review, http://hbswk.hbs.edu/item/5436.html, (Erişim Tarihi: 29.10.2007).
  • Kaplan, Robert ve Steven Anderson (2007a), “The Speed-Reading Organization”, Business Finance, June 2007, ss. 39-42.
  • Kaplan, Robert ve Steven Anderson (2007b), “The İnnovation of Time Driven Activity Based Costing”, Cost Management, March/April 2007, ss. 5-15.
  • Max, Mitchell (2005), “SOX + ABC = VALUE”, http://www.performaxgrp.com/ Library/SOX+ABC=VALUE.pdf, (Erişim Tarihi: 15.11.2007).
  • Value Creation Grup (2008), “Activity Bbased Costing Ttime Driven”, http://www.valuecreationgroup.com/activity_based_costing_time_driven.htm, (Erişim Tarihi: 22.12.2008).

ÇAĞDAŞ MALİYET YÖNETİMİ SİSTEMLERİNDEN SÜRECE DAYALI FAALİYET TABANLI MALİYETLEME

Yıl 2009, Cilt: 5 Sayı: 10, 97 - 108, 01.12.2009

Öz

Sürece Dayalı Faaliyet Tabanlı Maliyetleme yaklaşımı, geleneksel Faaliyet Tabanlı Maliyetleme FTM yaklaşımına bir alternatif olarak geliştirilen ve FTM sisteminde meydana gelen problemleri çözme konusunda başarılı olan yeni bir yaklaşımdır. Sürece Dayalı FTM uygulanması ve güncellenmesi kolay, zamana dayalı, işletme yöneticilerinin ihtiyacı olan maliyet bilgilerini daha hızlı ve daha ucuza sunan bir yaklaşımdır. Ayrıca bu yaklaşımın en önemli özelliği kapasitenin dinamik şekilde hesaplanıp, faaliyet maliyetlerine yansıtılabilmesi ve atıl kapasite maliyetinin açıkça rapor edilmesidir. Bu çalışmada, günümüz rekabet koşullarında doğru maliyet bilgilerini sağlamada etkin bir yaklaşım olduğu kabul edilen Faaliyet Tabanlı Maliyetleme yaklaşımının daha geliştirilmiş bir şekli olan Sürece Dayalı Faaliyet Tabanlı Maliyetleme yaklaşımı analiz edilmiş ve kavramsal bir örnek yardımıyla uygulaması açıklanmıştır.

Kaynakça

  • Anderson, Steve ve Leland Putterman (2005), “Building the Profit Focused Supply Chain: A Game Plan for Capturing Real Value”, White Paper, February 2005, ss. 1-18.
  • Barrett, Richard (2005), “Time Driven Costing: The Bottom Line on the New ABC”, Business Performance Management, March 2005, ss. 35-39.
  • Barret, Richard (2006), “The 1-2-3 of ABC Methodologies: Time Splits, Time Capture and Time Driven”, http://www.businessobjects.com /pdf/products/ performancemanagement/ wp_123_of_abc_methodologies.pdf, (Erişim Tarihi: 25.12.2007).
  • Batuman, Deniz (2005), “Kurumsal Performans Yönetimi’nde Nükleus: Sürece Dayalı Aktivite Tabanlı Maliyetlendirme”, http://bilgiyonetimi.org /cm /pages / mkl_gos. php?nt=617, (Erişim Tarihi: 28.10.2007).
  • Büyükşalvarcı, Ahmet (2006), “Faaliyet Tabanlı Maliyetleme ve Bankalarda Bir Uygulama”, Selçuk Üniversitesi Karaman İ.İ.B.F. Dergisi, Sayı 10, ss. 160-180.
  • Cooper, Robin (1988), “The Rise of Activity Based Costing-Part One: What is an Activity Based Cost System?”, Journal of Cost Management, ss. 45-54.
  • Everaert, Particia ve Werner Bruggeman (2007), “Time Driven Activity Based Costing: Exploring the Underlying Model”, Cost Management, March/April 2007, ss.16- 20.
  • Gilbert, Sarah Jane (2007), “Adding Time to Activity-Based Costing”, Harvard Business School Working Knowledge, http://hbswk.hbs.edu/pdf/item/5657.pdf, (Erişim Tarihi: 29.10.2007).
  • Hudig, Jan Willem (2007), “Special Issue: Time-Driven Activity-Based Costing”, fiNext Wrap Up, Spring 2007, ss. 1-16.
  • Kaplan, Robert ve Chris Argyris (1994), “İmplementing New Knowledge: The Case of Activity Based Costing”, Accounting Horizons, Vol 8, No 3, ss. 83-105.
  • Kaplan, Robert ve Steven Anderson (2003), “Time-Driven Activity-Based Costing”, Harvard Business Review, http://hbswk.hbs.edu/item/5436.html, (Erişim Tarihi: 29.10.2007).
  • Kaplan, Robert ve Steven Anderson (2007a), “The Speed-Reading Organization”, Business Finance, June 2007, ss. 39-42.
  • Kaplan, Robert ve Steven Anderson (2007b), “The İnnovation of Time Driven Activity Based Costing”, Cost Management, March/April 2007, ss. 5-15.
  • Max, Mitchell (2005), “SOX + ABC = VALUE”, http://www.performaxgrp.com/ Library/SOX+ABC=VALUE.pdf, (Erişim Tarihi: 15.11.2007).
  • Value Creation Grup (2008), “Activity Bbased Costing Ttime Driven”, http://www.valuecreationgroup.com/activity_based_costing_time_driven.htm, (Erişim Tarihi: 22.12.2008).
Toplam 15 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Metin Saban Bu kişi benim

Gülay Güğerçin İrak Bu kişi benim

Yayımlanma Tarihi 1 Aralık 2009
Yayımlandığı Sayı Yıl 2009 Cilt: 5 Sayı: 10

Kaynak Göster

APA Saban, M., & İrak, G. G. (2009). ÇAĞDAŞ MALİYET YÖNETİMİ SİSTEMLERİNDEN SÜRECE DAYALI FAALİYET TABANLI MALİYETLEME. Uluslararası Yönetim İktisat Ve İşletme Dergisi, 5(10), 97-108.