ZAMANA DAYALI FAALİYET TABANLI MALİYET SİSTEMİ: BİR ÜRETİM İŞLETMESİNDE UYGULAMA
Yıl 2021,
, 624 - 648, 21.09.2021
İrem Kefe
Veyis Naci Tanış
Öz
Üretimde kullanılan teknolojilerin gelişmesi, ürün maliyeti bileşenlerini direkt işçilik giderleri azalırken genel üretim giderlerinin (GÜG) artmasına neden olacak şekilde değiştirmiştir. Bunun sonucunda geleneksel maliyet sistemleriyle hesaplanan ürün maliyeti sorgulanmaya başlamıştır. GÜG’ün daha doğru tespit edilmesini sağlayan çağdaş maliyet ve yönetim muhasebesi tekniklerinden biri olan zamana dayalı faaliyet tabanlı maliyet sisteminin (ZDFTM) ürünlerin üretim faaliyetlerini kullanım süreleri kadar tükettikleri varsayımına göre maliyetler, ürünlere her faaliyetten ürünlerin faydalandığı zaman kadar yüklenmekte ve dolayısıyla ürün maliyetleri üretim sürelerine göre belirlenmektedir. Çalışmada, birden çok ürün üreten bir üretim işletmesinde ZDFTM sistemine göre ve işletmenin maliyet sistemine göre ürün maliyetlerinde bir değişiklik olup olmadığının incelenmesi amaçlanmıştır. Ürün maliyetlerinin ZDFTM sisteminde daha düşük oluştuğu sonucuna varılmıştır. Çalışmanın, ZDFTM sistemine ilişkin literatürde yer alan mevcut bilgilerin gelişimine katkıda bulunacağı beklenmektedir.
Destekleyen Kurum
Çukurova Üniversitesi
Proje Numarası
SDK-2017-8209
Teşekkür
Doktora tezi çalışmaların boyunca sağladığı maddi katkılardan ötürü Çukurova Üniversitesi Bilimsel Araştırma Projeleri Birimi’ne teşekkür ederim.
Kaynakça
- Afonso, P. and Santana, A. 2016. “Application of the TDABC model in the logistics process using different capacity cost rates”, Journal of Industrial Engineering and Management (JIEM), 9(5), 1003-1019.
- Atmaca, M. ve Terzi, S. 2007. “Zaman Etkenli Faaliyet Tabanlı Maliyetleme”, Karamanoğlu Mehmet Bey Üniversitesi İİBF Dergisi. Aralık, 367-384.
- Balakrishnan, R., Koehler, D. M. and Shah, A. S. 2018. “TDABC: Lessons from an Application in Healthcare”, Accounting Horizons, 32(4), 31-47.
- Barros, R. S. and Ferreira, A. M. D. S. D. C. 2017. ”Time-Driven Activity-Based Costing: designing a model in a Portuguese production environment”, Qualitative Research in Accounting & Management, 14(1), 2-20.
- Basık, F. O. 2012. Rekabet stratejisinde maliyet yönetimi. Türkmen, İstanbul.
- Bruggeman, W., Everaert, P., Sarens, G., Anderson, S. R. and Levant, Y. 2005. “Modeling logistics costs using time-driven ABC: A case in a distrubution company”, University
Ghent Faculty of Economics and Business Administration Working Paper, September/332, 1-51
- Campanale, C., Cinquini, L. and Tenucci, A. 2014. “Time-driven activity-based costing to improve transparency and decision making in healthcare: A case study”, Qualitative Research in Accounting & Management, 11(2), 165-186.
- Cengiz, E. 2011. “Faaliyet Tabanlı Maliyetleme ve Sürece Dayalı Faaliyet Tabanlı Maliyetleme Arasındaki Farklar-Bir Mobilya Üreticisi Firmada Vaka Çalışması”, Muhasebe ve Finansman Dergisi, Nisan, 33-58
- Chan, S. Y. and Suk-Yee Lee, D. 2003. “An empirical investigation of symptoms of obsolete costing systems and overhead cost structure”, Managerial Auditing Journal, 18(2), 81-89.
- da Silva Etges, A. P. B., Cruz, L. N., Notti, R. K., Neyeloff, J. L., Schlatter, R. P., Astigarraga, C. C. and Polanczyk, C. A. 2019. “An 8-step framework for implementing time-driven activity-based costing in healthcare studies”, The European Journal of Health Economics, 20(8), 1133-1145.
- Dalcı, İ., Tanış, V. N. and Koşan, L. 2010, “Customer Profitability Analysis with Time-Driven Activity-Based Costing: A Case Study in a Hotel”, International Journal of Contemporary Hospitality Management, 22(5), 609-637.
- Eisenhardt, K. M. 1989. “Building theories from case study research”, Academy Of Management Review, 14(4), 532-550.
- Gunasekaran, A. 1999. “A framework for the design and audit of an activity-based costing system”, Managerial Auditing Journal, 14(3), 118-127.
- Gupta, M. and Galloway, K. 2003, “Activity-Based Costing/Management And Its Implications for Operations Management”, Technovation, 23, 131–138.
- Hoozée, S., Vermeire, L. and Bruggeman, W. 2012, “The impact of refinement on the accuracy of time-driven ABC”, Abacus, 48(4), 439-472
- Hughes, A. 2005. “ABC/ABM–activity-based costing and activity-based management: A profitability model for SMEs manufacturing clothing and textiles in the UK”, Journal
of Fashion Marketing and Management: An International Journal, 9(1), 8-19.
- Jong No, J. and Kleiner, B. H. 1997. “How to implement activity-based costing”, Logistics Information Management, 10(2), 68-72.
- Kaplan, R. and Anderson, S. 2004, “Time-Driven Activity-Based Costing”, Harvard Business Review, 82(11), 131-138
- Keel, G., Savage, C., Rafiq, M. and Mazzocato, P. 2017. “Time-driven activity-based costing in health care: A systematic review of the literature”, Health Policy, 121(7), 755-763.
- Koşan, L. 2013. “Menü analizinde geleneksel ve çağdaş yöntemlerin karşılaştırılması”, Niğde Üniversitesi İİBF Dergisi, 6(1), 203–219.
- Monroy, C. R., Nasiri, A. and Peláez, M. Á. 2014. “Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences among three accounting systems’ approach to manufacturing”, In Annals of Industrial Engineering, 11-17.
- Öker, F. and Adıgüzel,H. 2010, “Time-driven activity-based costing: an implementation in a manufacturing company”, The Journal of Corporate Accounting & Finance, 22(1),75-92
- Öker, F. and Özyapici, H. 2013. “A new costing model in hospital management: time-driven activity-based costing system”, The health care manager, 32(1), 23-36.
- Ören, V. E. ve Tetik, N. 2012. “Zaman Etkenli Faaliyet Tabanlı Maliyet Yöntemi İle Müşteri Karlılık Analizi: Seyahat Acentesi Örnek Olayı, Muhasebe Bilim Dünyası Dergisi, (2), 29-47.
- Öztürk, M. S. ve Alsamarrai, S. 2019. “Zamana Dayalı Faaliyet Tabanlı Maliyetleme ve Bir Uygulama”, Muhasebe ve Finansman Dergisi, (81). 121-142
- Özyürek, H. ve Dinç, Y. 2014. “Son Yıllarda Maliyet Dağıtımında Kullanılan Yöntemler ve Zamana Dayalı Faaliyet Tabanlı Maliyetleme Olay Çalışması”, Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 15(1), 345-364.
- Santana, A. and Afonso, P. 2014. “Analysis Of Studies On Time-Driven Activity Based Costing (Tdabc).” The International Journal of Management Science and Information Technology (IJMSIT) Spanish-Portuguese Scientific Management Conference, 133-157.
- Somapa, S., Cools, M. and Dullaert, W. 2012. “Unlocking the potential of time-driven activity-based costing for small logistics companies”, International Journal of Logistics Research and Applications, 15(5), 303-322
- Stout, D. E. and Propri, J. M. 2011. “Implementing time-driven activity-based costing at a medium-sized electronics company”, Management Accounting Quarterly, 12(3), 1-11.
- Šapkauskienė, A. and Leitonienė, Š. 2007. “Changes Of Costing In The Context Of Time Based Management”, Economics & Management, 12, 129-136
- Tse, M. and Gong, M. 2009. “Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models”, Journal Of Applied Management Accounting Research, 7(2), 41-54.
- Tutkavul, K. ve Elmacı, O. 2016a. Sürdürülebilir Rekabet Üstünlüğü Sağlamada Kaynak Tabanlı Yaklaşım ve Kaynak Tüketim Muhasebesi Modeli, Ankara: Gazi
- Tutkavul, K. ve Elmacı, O. 2016b. “Statejik Karar Alma Perspektifinden Faaliyet Tabanlı Maliyetleme Modeli ve Zamana Dayalı Faaliyet Tabanlı Maliyetleme Modelinin
Karşılaştırılmasına Yönelik Ampirik Bir Çalışma,” Muhasebe Bilim Dünyası Dergisi, 18(4), 825-853.
- Yaşar, R. S. 2017. “Zaman Esaslı Faaliyet Tabanlı Maliyetleme Yöntemi ile Konteyner Terminallerinde Maliyet Analizi”, Muhasebe ve Finansman Dergisi, (73), 203-228
- Yükçü, S. ve Gönen, S. 2009. “Zaman esaslı faaliyete dayalı maliyetleme yaklaşımının otomobil parçaları üreten bir işletmede uygulanması”, Muhasebe ve Denetime Bakış, Nisan, 19-32.
TIME-DRIVEN ACTIVITY-BASED COST SYSTEM: THE IMPLEMENTATION IN A PRODUCTION COMPANY
Yıl 2021,
, 624 - 648, 21.09.2021
İrem Kefe
Veyis Naci Tanış
Öz
The development of technologies used in production has changed the components of product cost in such a way that direct labor costs decrease while manufacturing overhead costs increase. As a result, the product cost calculated with traditional cost systems has begun to be examined. According to the time-based activity-based cost system, which is one of the modern cost and management accounting techniques that enables manufacturing overhead costs to be determined more accurately, it is based on the assumption that the cost of the products is determined based on the time the activities are carried out during the production of the product. Costs are allocated on the products as much as the time the products benefit from each activity, and therefore product costs are determined according to production times. In this study, it is aimed to investigate whether there is a change in product costs according to TDABC system and product cost calculated consistent with the existing cost system in a manufacturing company that produces multiple products. It was concluded that product costs are lower in the TDABC system. It is expected that the study will contribute to the development of existing knowledge in the literature regarding the TDABC system with this application.
Proje Numarası
SDK-2017-8209
Kaynakça
- Afonso, P. and Santana, A. 2016. “Application of the TDABC model in the logistics process using different capacity cost rates”, Journal of Industrial Engineering and Management (JIEM), 9(5), 1003-1019.
- Atmaca, M. ve Terzi, S. 2007. “Zaman Etkenli Faaliyet Tabanlı Maliyetleme”, Karamanoğlu Mehmet Bey Üniversitesi İİBF Dergisi. Aralık, 367-384.
- Balakrishnan, R., Koehler, D. M. and Shah, A. S. 2018. “TDABC: Lessons from an Application in Healthcare”, Accounting Horizons, 32(4), 31-47.
- Barros, R. S. and Ferreira, A. M. D. S. D. C. 2017. ”Time-Driven Activity-Based Costing: designing a model in a Portuguese production environment”, Qualitative Research in Accounting & Management, 14(1), 2-20.
- Basık, F. O. 2012. Rekabet stratejisinde maliyet yönetimi. Türkmen, İstanbul.
- Bruggeman, W., Everaert, P., Sarens, G., Anderson, S. R. and Levant, Y. 2005. “Modeling logistics costs using time-driven ABC: A case in a distrubution company”, University
Ghent Faculty of Economics and Business Administration Working Paper, September/332, 1-51
- Campanale, C., Cinquini, L. and Tenucci, A. 2014. “Time-driven activity-based costing to improve transparency and decision making in healthcare: A case study”, Qualitative Research in Accounting & Management, 11(2), 165-186.
- Cengiz, E. 2011. “Faaliyet Tabanlı Maliyetleme ve Sürece Dayalı Faaliyet Tabanlı Maliyetleme Arasındaki Farklar-Bir Mobilya Üreticisi Firmada Vaka Çalışması”, Muhasebe ve Finansman Dergisi, Nisan, 33-58
- Chan, S. Y. and Suk-Yee Lee, D. 2003. “An empirical investigation of symptoms of obsolete costing systems and overhead cost structure”, Managerial Auditing Journal, 18(2), 81-89.
- da Silva Etges, A. P. B., Cruz, L. N., Notti, R. K., Neyeloff, J. L., Schlatter, R. P., Astigarraga, C. C. and Polanczyk, C. A. 2019. “An 8-step framework for implementing time-driven activity-based costing in healthcare studies”, The European Journal of Health Economics, 20(8), 1133-1145.
- Dalcı, İ., Tanış, V. N. and Koşan, L. 2010, “Customer Profitability Analysis with Time-Driven Activity-Based Costing: A Case Study in a Hotel”, International Journal of Contemporary Hospitality Management, 22(5), 609-637.
- Eisenhardt, K. M. 1989. “Building theories from case study research”, Academy Of Management Review, 14(4), 532-550.
- Gunasekaran, A. 1999. “A framework for the design and audit of an activity-based costing system”, Managerial Auditing Journal, 14(3), 118-127.
- Gupta, M. and Galloway, K. 2003, “Activity-Based Costing/Management And Its Implications for Operations Management”, Technovation, 23, 131–138.
- Hoozée, S., Vermeire, L. and Bruggeman, W. 2012, “The impact of refinement on the accuracy of time-driven ABC”, Abacus, 48(4), 439-472
- Hughes, A. 2005. “ABC/ABM–activity-based costing and activity-based management: A profitability model for SMEs manufacturing clothing and textiles in the UK”, Journal
of Fashion Marketing and Management: An International Journal, 9(1), 8-19.
- Jong No, J. and Kleiner, B. H. 1997. “How to implement activity-based costing”, Logistics Information Management, 10(2), 68-72.
- Kaplan, R. and Anderson, S. 2004, “Time-Driven Activity-Based Costing”, Harvard Business Review, 82(11), 131-138
- Keel, G., Savage, C., Rafiq, M. and Mazzocato, P. 2017. “Time-driven activity-based costing in health care: A systematic review of the literature”, Health Policy, 121(7), 755-763.
- Koşan, L. 2013. “Menü analizinde geleneksel ve çağdaş yöntemlerin karşılaştırılması”, Niğde Üniversitesi İİBF Dergisi, 6(1), 203–219.
- Monroy, C. R., Nasiri, A. and Peláez, M. Á. 2014. “Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences among three accounting systems’ approach to manufacturing”, In Annals of Industrial Engineering, 11-17.
- Öker, F. and Adıgüzel,H. 2010, “Time-driven activity-based costing: an implementation in a manufacturing company”, The Journal of Corporate Accounting & Finance, 22(1),75-92
- Öker, F. and Özyapici, H. 2013. “A new costing model in hospital management: time-driven activity-based costing system”, The health care manager, 32(1), 23-36.
- Ören, V. E. ve Tetik, N. 2012. “Zaman Etkenli Faaliyet Tabanlı Maliyet Yöntemi İle Müşteri Karlılık Analizi: Seyahat Acentesi Örnek Olayı, Muhasebe Bilim Dünyası Dergisi, (2), 29-47.
- Öztürk, M. S. ve Alsamarrai, S. 2019. “Zamana Dayalı Faaliyet Tabanlı Maliyetleme ve Bir Uygulama”, Muhasebe ve Finansman Dergisi, (81). 121-142
- Özyürek, H. ve Dinç, Y. 2014. “Son Yıllarda Maliyet Dağıtımında Kullanılan Yöntemler ve Zamana Dayalı Faaliyet Tabanlı Maliyetleme Olay Çalışması”, Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 15(1), 345-364.
- Santana, A. and Afonso, P. 2014. “Analysis Of Studies On Time-Driven Activity Based Costing (Tdabc).” The International Journal of Management Science and Information Technology (IJMSIT) Spanish-Portuguese Scientific Management Conference, 133-157.
- Somapa, S., Cools, M. and Dullaert, W. 2012. “Unlocking the potential of time-driven activity-based costing for small logistics companies”, International Journal of Logistics Research and Applications, 15(5), 303-322
- Stout, D. E. and Propri, J. M. 2011. “Implementing time-driven activity-based costing at a medium-sized electronics company”, Management Accounting Quarterly, 12(3), 1-11.
- Šapkauskienė, A. and Leitonienė, Š. 2007. “Changes Of Costing In The Context Of Time Based Management”, Economics & Management, 12, 129-136
- Tse, M. and Gong, M. 2009. “Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models”, Journal Of Applied Management Accounting Research, 7(2), 41-54.
- Tutkavul, K. ve Elmacı, O. 2016a. Sürdürülebilir Rekabet Üstünlüğü Sağlamada Kaynak Tabanlı Yaklaşım ve Kaynak Tüketim Muhasebesi Modeli, Ankara: Gazi
- Tutkavul, K. ve Elmacı, O. 2016b. “Statejik Karar Alma Perspektifinden Faaliyet Tabanlı Maliyetleme Modeli ve Zamana Dayalı Faaliyet Tabanlı Maliyetleme Modelinin
Karşılaştırılmasına Yönelik Ampirik Bir Çalışma,” Muhasebe Bilim Dünyası Dergisi, 18(4), 825-853.
- Yaşar, R. S. 2017. “Zaman Esaslı Faaliyet Tabanlı Maliyetleme Yöntemi ile Konteyner Terminallerinde Maliyet Analizi”, Muhasebe ve Finansman Dergisi, (73), 203-228
- Yükçü, S. ve Gönen, S. 2009. “Zaman esaslı faaliyete dayalı maliyetleme yaklaşımının otomobil parçaları üreten bir işletmede uygulanması”, Muhasebe ve Denetime Bakış, Nisan, 19-32.