MODERN MALİYETLEME YÖNTEMLERİNİN ORTAYA ÇIKIŞI VE GELİŞİMİ: TARİHSEL BİR PERSPEKTİF

Yıl 2025, Cilt: 9 Sayı: 2, 215 - 238, 31.12.2025

Mehmet Murat Gutnu

https://doi.org/10.55805/kadimsbd.1833245

Öz

Bu çalışma, maliyet muhasebesinin tarihsel gelişim sürecini inceleyerek, geleneksel maliyetleme yöntemlerinden 1950’li yıllar sonrası modern maliyetleme yöntemlerine geçişi açıklamayı amaçlamaktadır. Çalışmanın temel amacı, modern maliyetleme yöntemlerinin ortaya çıkışı ve gelişimini tarihsel bağlam içerisinde değerlendirmektir. Araştırmada, her bir modern maliyetleme yönteminin hangi ülkede, kim tarafından geliştirildiği ve ilk kez hangi akademik eserlerde tanıtıldığı sistematik biçimde analiz edilmiştir. Bu yaklaşım sayesinde maliyet muhasebesinin geleneksel yapıdan modern anlayışa geçiş süreci, yalnızca teknik bir değişim olarak değil; aynı zamanda düşünsel, kuramsal ve yönetsel bir evrim olarak bütüncül bir perspektiften ele alınmıştır. Bulgular, sanayi devrimiyle birlikte şekillenen geleneksel maliyetleme anlayışının, 20. yüzyıl ortalarından itibaren artan rekabet, otomasyon ve bilgi teknolojilerindeki gelişmelerle birlikte stratejik bir nitelik kazandığını göstermektedir. Bu dönüşüm, Faaliyet Tabanlı Maliyetleme, Kısıtlar Teorisi, Hedef Maliyetleme, Kaizen Maliyetleme, Kalite Maliyetleri, Ürün Yaşam Seyri Maliyetleme, Sıfır Stokla Üretim, Çevre Muhasebesi ve Değer Akış Maliyetleme gibi yaklaşımların doğuşuna zemin hazırlamıştır. Her bir yöntem, kendi döneminin üretim teknolojileri ve yönetim paradigmasına yanıt olarak gelişmiş; zamanla modern maliyet yönetiminin bütünleşik yapı taşlarını oluşturmuştur. Çalışma, bu yönüyle muhasebe disiplininde bilgi üretiminin tarihsel temellerini ve modern maliyet yönetimi anlayışının entelektüel kökenlerini ortaya koyarak literatürdeki tarihsel ve kavramsal boşluğu gidermeyi amaçlamaktadır.

Anahtar Kelimeler

Geleneksel Maliyetleme Yöntemleri , Modern Maliyetleme Yöntemleri , Maliyet Muhasebesi , Yönetim Muhasebesi , Tarihsel Gelişim

THE EMERGENCE AND EVOLUTION OF MODERN COSTING METHODS: A HISTORICAL PERSPECTIVE

Öz

This study examines the historical development of cost accounting and aims to explain the transition from traditional to modern costing methods after the 1950s. The primary objective of the study is to assess the emergence and development of modern costing methods within a historical context. The study systematically analyzes the country and by whom each modern costing method was developed, and the academic works in which it was first introduced. This approach examines the transition from traditional to modern costing from a holistic perspective, not only as a technical transformation but also as an intellectual, theoretical, and managerial evolution. The findings demonstrate that the traditional costing approach, shaped by the industrial revolution, acquired a strategic dimension with increasing competition, automation, and developments in information technology from the mid-20th century onward. This transformation paved the way for the emergence of approaches such as Activity-Based Costing, Theory of Constraints, Target Costing, Kaizen Costing, Quality Costing, Product Life Cycle Costing, Just-in-Time Production, Environmental Accounting, and Value Stream Costing. Each method developed in response to the production technologies and management paradigms of its time, eventually forming the integral building blocks of modern cost management. In this respect, the study aims to address the historical and conceptual gap in the literature by revealing the historical foundations of knowledge production in the accounting discipline and the intellectual roots of the modern cost management approach.

Anahtar Kelimeler

Traditional Costing Methods , Modern Costing Methods , Cost Accounting , Management Accounting , Historical Development

Kaynakça

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