The Relation Among The Cost Structure, Management Accounting, and Production Performance

Yıl 2019, Cilt: 21 Sayı: 1, 89 - 120, 28.03.2019

Metin Uyar

https://doi.org/10.31460/mbdd.489040

Cited By: 4

Öz

In
this research, it is aimed to determine direct and joint effects of management
accounting practices and cost structure on production performance. Management
accounting practices are a factor that change the quality, duration and cost of
production through planning and control, cost management, performance
measurement and evaluation functions. The size of the direct and indirect costs
within the cost structure affects the quality and time of the production,
especially the cost. According to the results obtained from the research made
to the metal goods and machine manufacturer firms, the adaptation and the
spread of the management accounting practices in the business increases the
planning and control functions, the cost management becomes more effective and
the more the contribution to the performance measurement and appraisal
decisions, changing the cost. In terms of cost structure, it is determined that
indirect costs have an effect on production performance compared to direct
costs. Evaluations and proposals for practitioners and researchers were made in
the direction of data provided in research.

Anahtar Kelimeler

Management accounting, cost structure, production performance, metal goods and machinery sector

MALİYET YAPISI, YÖNETİM MUHASEBESİ VE ÜRETİM PERFORMANSI İLİŞKİSİ

Öz

Bu araştırmada, yönetim
muhasebesi uygulamalarının ve maliyet yapısının üretim performansına olan direkt
ve ortak etkilerinin tespit edilmesi amaçlanmıştır. Yönetim muhasebesi uygulamaları
planlama ve kontrol, maliyet yönetimi, performans ölçme ve değerlendirme
işlevleri vasıtasıyla üretimin kalitesini, süresini ve maliyetini değiştiren
bir faktördür. Maliyet yapısı içerisinde direkt ve endirekt giderlerin
büyüklüğü üretimin başta maliyeti olmak üzere kalitesine ve süresine tesir
etmektedir. Metal eşya ve makine üreticisi firmalara yönelik yapılan uygulama
sonucunda elde edilen verilere göre, işletmede yönetim muhasebesi uygulamalarının
adaptasyonu ve yaygınlığı arttıkça planlama ve kontrol işlevi artmakta, maliyet
yönetimi etkin hale gelmekte ve performans ölçümü ve değerlendirmesi kararlara
daha fazla katkı yaparak üretim performansının süresini, kalitesini ve
maliyetini değiştirmektedir. Maliyet yapısında ise endirekt giderlerin direkt
giderlere oranla üretim performansı üzerinde daha etkili olduğu belirlenmiştir.
Araştırmadan sağlanan veriler doğrultusunda uygulamacılara ve araştırmacılara
yönelik çıkarımlar ve öneriler yapılmıştır. 

Anahtar Kelimeler

Yönetim muhasebesi, maliyet yapısı, üretim performansı, metal eşya ve makine sektörü

Kaynakça

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