MALİYET HESAPLARININ İZLENMESİNDE UYGULANACAK SEÇENEĞİN BELİRLENMESİ VE YASAL DÜZENLEME İLE İLGİLİ ÖNERİ

Yıl 1996, Cilt: 1 Sayı: 4, 31 - 34, 10.01.1996

Münir Şakrak

https://doi.org/10.14783/maruoneri.710438

Cited By: 1

Öz

In the General Application Decree of
Accounting System, cost accounts have been placed into the
account class of "7 Cost Accounts ”. There are two methods
fa r the records of expenses named “7/A ” and “7/B This study
comprise comparing these different application with each other
firstly. And this paper is designed to render a proposal far the
selecting of reasonable application. The paper is broken dovm
into five sections including; a) Scope of work; b) Comparison
of the application methods; c) Selecting the reasonable way; d)
Proposal far the new arrangement; and e) Conclusion.

Anahtar Kelimeler

Maliyet, Hesap, Yasal

Kaynakça

• [1] - Muhasebe Sistemi Uygulama Genel Tebliğleri, 1,2, 3 ve 4 numaralı tebliğler.
• [2] - AKDOĞAN, Nalan : TEKDÜZEN MUHASEBE SİSTEMİNDE MALİYET MUHASEBESİ UYGULAMALARI, İstanbul S.M.M.M. Odası Yayınları-! 1, Ankara, 1994, s. 51
• [3] - KOTAR, Erhan ve İLDİR, Ali: TEKDÜZEN HESAP PLANINDA MALİYET HESAPLARI, Ekin Kitabevi, Bursa, 1995, s.43.