GELENEKSEL MALİYET MUHASEBESİNDEN STRATEJİK MALİYET YÖNETİMİ YAKLAŞIMINA GEÇİŞ

Yıl 1997, Cilt: 2 Sayı: 7, 103 - 109, 15.06.1997

Şule Gökşenli

https://doi.org/10.14783/maruoneri.682210

Öz

Giving the first changing in the economical and technological environments. The traditional cost accounting systenıs are losing there importunes day by day. The traditional cost accounting systems are analyzing the existing data and the estimated costs. There for the intentionfor the strategic cost accounting management is of great importance. The modern cost accounting analysis calculate and analyzes the costsfirst at the organization level and after that the prodııction leveL For this reason the cost unite are in the foreground There calculation for different departments becomes more important. In this article three methods of the strategic analysis methods are explain: Product Life Cycles, Target Costiııg and Process Based Calculation. For a better use end the improvement of the strategic cost analysis this methods should be coordinated accordingly. For this coordination the technology improvements and strategic planing slıoııld be within the cost accounting and than a systems should be established.

Anahtar Kelimeler

Maliyet muhasebesi, Stratejik maliyet yönetimi

Kaynakça

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• [7 ] DELLMANN, Klaus; “Kösten- und Leistungsrechnungen”; Vahlens Kompendium der BWL; Band 2; 3. Aufl; Miinchen 1993; s. 317.
• [8.] COENENBERG, A.G.; “Kostenrechnung und Kostenanalyse”; Landsberg anı Lech 1992; s. 203.