TIME DRIVEN ACTIVITY BASED COSTING SYSTEM IMPLEMENTATION IN THE INTERNAL AUDIT DEPARTMENT OF A BANK

Öz

Organizations using traditional cost systems are having difficulties in fulfilling today’s business requirements in competitive markets. An efficient and effective cost system should be in place for the satisfaction of needs of competitive environment in which technology, digitalization and efficiency are the key drivers. In the literature, allocation of indirect costs and also calculation of unused capacity of the resources are the hot topics of the cost and performance evaluation research. An effective costing system known as Time-Driven Activity Based Costing system (TDABC) can be used for the measurement of product or service costs with accurate and reliable data considering unit costs of resources allocated to activities and the time length required for execution of these activities and the determination of unused capacity. This system properly elaborates the cause and effect relations between resources and their costs identifying the activities/ sub-activities.
This article presents a case study which shows all the stages of TDABC in the internal audit department of a bank by analyzing the operations of the department and defining all the activities that consume the resources. The goal of this paper is to design a cost accumulation system to calculate the cost of audits of the internal audit department of a bank by implementing TDABC system.

Anahtar Kelimeler

• TDABC
• Cost Systems
• Case Study in a Bank
• Management Accounting

BİR BANKANIN İÇ DENETİM BİRİMİNDE ZAMAN ETKENLİ FAALİYET TABANLI MALİYETLEME SİSTEMİ UYGULAMASI

Öz

Geleneksel maliyetleme sistemlerini kullanan kurumlar günümüz rekabetçi piyasa koşullarında ihtiyaçlarını karşılarken zorluklar yaşamaktadır. Teknoloji, dijitalleşme ve verimliliğin anahtar faktörler olduğu bu rekabetçi ortamda, ihtiyaçların karşılanması için verimli ve etkin bir maliyetleme sisteminin kullanılıyor olması gerekmektedir. Literatürde, dolaylı giderlerin paylaştırımı ve kaynakların kullanılmayan kapasitesinin hesaplanması, maliyet ve performans değerlendirme araştırmalarının sıcak gündem maddeleri arasında yer almaktadır. Zaman Etkenli Faaliyet Tabanlı Maliyetleme Sistemi, faaliyetlere paylaştırılan kaynakların birim maliyetlerinin ve bu faaliyetlerin gerçekleşmesi için gerekli olan sürenin dikkate alınması suretiyle, ürün ve hizmet giderlerinin doğru ve güvenilir verilerle hesaplanması ve kullanılmayan kapasitenin belirlenmesi için kullanılabilmektedir. Söz konusu sistem, faaliyetler ve alt faaliyetlerin belirlenmesi durumunda, bu faaliyetler için gerekli olan kaynaklar ve maliyetleri arasındaki sebep sonuç ilişkilerini doğru bir şekilde ortaya koymaktadır.
Bu makale, bir bankanın İç Denetim birimine uyarlanan Zaman Etkenli Faaliyet Tabanlı Maliyetleme Sisteminin tüm aşamalarını kapsayan bir vaka çalışmasından oluşmaktadır. Makalenin amacı, söz konusu sistemin uygulanması sayesinde ve İç Denetim maliyetlerinin hesaplanması amacıyla, bir gider sisteminin tasarlanmasıdır.

Anahtar Kelimeler

• Zaman Etkenli Faaliyet Tabanlı Maliyetleme
• Gider Sistemleri
• Bir Bankada Vaka Çalışması
• Yönetim Muhasebesi

Kaynakça

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