KALİTE MALİYETLERİNİN FAALİYET TABANLI MALİYETLEME SİSTEMİNE ENTEGRASYONU

Öz

Geleneksel rekabet araçlarının önemli ölçüde etkisini kaybettiği günümüzde işletmelerin öncelikli problemikalite ve maliyetler arasındaki ilişkiyi ve dengeyi kurmaktır. Bu ilişkinin basit matematiksel ifadelerle kurulması ve genel kurallarla dengelenmesi oldukça zordur. Kaliteye ulaşma, sürdürme ve kalitesizlikten kaynaklanan maliyet verilerinin, toplanarak analiz edildiği ve yorumlanmasına olanak verecek şekilde raporlandığısistem, kalite maliyet sistemi olarak adlandırılır. Bu çalışmanın amacı mevcut kalite maliyet sistemlerineeleştirel bir bakış açısı getirmek ve günümüz modern yönetim ve üretim ortamına uygun maliyetleme yaklaşımıolan faaliyet tabanlı maliyetleme sisteminde kalite maliyetlerinin yerini ortaya koymaktır. Çalışmada kalitemaliyetlerinin faaliyet tabanlı maliyetleme sistemine entegrasyonunun, yönetime, faaliyetler, süreçler vemaliyetler hakkında değerli bilgiler sunacağı ileri sürülmüştür

Anahtar Kelimeler

• Kalite Maliyetleri, Kalite Maliyetleme Sistemleri Faaliyet Tabanlı Maliyetleme

Öz

Today, traditional tools have lost their effects on competitiveness; thus the prior problem of the companies isto provide relationship and balance between quality and costs. It is not so easy to provide this relationship bysimple mathematical expressions and to balance it by general rules. The main functions of Quality CostingSystem are to collect and analyze the cost data which is related to reaching and sustaining quality and is arising from poor quality. The aim of this study is to criticize the existing quality cost system and to exposure therole of the quality cost in activity based costing system which is appropriate for today’s modern managementand production environment

Anahtar Kelimeler

• Quality Costs, Quality Costing Systems, Activity Based Costing

Kaynakça

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