GENEL MALİYETLERİN İZLENMESİNDE “FAALİYET TABANLI MALİYETLEMENİN” ROLÜ

Yıl 2000, Cilt: 3 Sayı: 13, 117 - 121, 15.01.2000

Çağla Ersen

https://doi.org/10.14783/maruoneri.732322

Öz

Activity-based costing is a cost ııccounting system that focuses on the various activities peıforııted in an organization and collects costs on the basis of the underlying natııre and extent of those activities. This costing method focuses on attaching costs to products and Services based on the activities conducted to produce, perfornı, distribute, or support those products and Services..

Anahtar Kelimeler

genel maliyet, maliye

Kaynakça

• [1] Spremann. Controlling, Wiesbaden. 1992. ss.489.491.
• [2] Gaitanides. ProzelJmanagenıent. Hamburg. 1994. s.215.
• [3] Mayer, R.: Glaser. H., "Die ProzeBkostenrechnung als Controlliııginstrument". Zeitsclırift für erfolgsreichste Unternehmenssteuerung. I-Icft 6. 1991. ss.297,299.
• [4] Wöhe. G., Einfülırung in die Allgemeine Betriebswirtschaftslehre. Saarbrticken. 1990. ss.23.25.
• [5] Reichmann.T.. Controlling mit Kennzalılen und Managementberichten, 3. Auflage. München. 1993. s.408.
• [6] Witt. J.. Handbuch Controlling/ ProzeBcontrolling. München. 1993.
• [7] Tanski. Joachim. Handbuch, Finanz- und Rechnungsvvesen 2. 2. Aııtlage. S.33.