MODERN COST MANAGEMENT SYSTEM: TIME DRIVEN ACTIVITY BASED COSTING

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

Metin Saban Gülay Güğerçin İrak

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

Anahtar Kelimeler

Cost Management, Activity Based Costing, Time Driven Activity Based Costing

ÇAĞDAŞ MALİYET YÖNETİMİ SİSTEMLERİNDEN SÜRECE DAYALI FAALİYET TABANLI MALİYETLEME

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.

Anahtar Kelimeler

Maliyet Yönetimi, Faaliyet Tabanlı Maliyetleme, Sürece Dayalı Faaliyet Tabanlı Maliyetleme

Kaynakça

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