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TELEKOMUNİKASYON SEKTÖRÜNDE MALİYETLEME VE UZUN DÖNEM ORTALAMA ARTAN MALİYET YÖNTEMİ

Yıl 2007, Sayı: 21, 53 - 72, 01.01.2007

Kadir Gürdal Kuddusi Yazıcı

Öz

Telekomünikasyon sektöründe işletmecilerin ve regülasyon kurumlarının en çok karşı karşıya geldikleri konu;arabağlantı ücretlerinin, dolaylı olarak da arabağlantı maliyetlerinin ne olması gerektiğidir. Bu tartışmaların nedeni, maliyetlerin hangi yöntemler seçilerek ve nasıl hesaplanması gerektiği konusunda işletmeciler ve regülasyon kurumları tarafından farklı yorumlar yapılmasıdır. Hesaplamalarda genel olarak tarihi maliyetleri dikkatealan çeşitli maliyet hesaplama yöntemleri uygulanmaktadır. Ancak, son yıllarda tarihsel maliyetlerin yetersizliğinin arttığı; bu nedenle de tarihi maliyetlerin değil, cari maliyetlerin dikkate alınarak maliyetlerin hesaplanması gerektiği görüşü ön plana çıkmaktadır. Bu kapsamda telekomünikasyon sektöründe maliyet hesaplama yöntemlerinden en fazla önerilen ve uygulanan yöntemin uzun dönem ortalama artan maliyet LRAIC yöntemi olduğu görülmektedir. Bu çalışmada; telekomünikasyon sektöründe maliyet hesaplamaları açısından önem taşıyanbazı temel konuların açıklanması hedeflenmiştir. Bu kapsamda öncelikle sektörde maliyetleme açısından genelözellikler belirlenmiş, daha sonra tarihi maliyetler ve cari maliyetler ile tekil ve artan maliyetler açıklanmış; sonolarak da LRAIC yöntemi değerlendirilmiştir

Anahtar Kelimeler

Telekomünikasyon sektörü cari maliyet tekil maliyet artan maliyet uzun dönem ortalama artan maliyet LRAIC

Kaynakça

  • Akdoğan, Nalan, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Gazi Kitapevi, 5. Baskı, Ankara, 2000.
  • Amendola, G. ve Ferraiuolo, “Regulating Mobile Communications”, Telecommunications Policy, Vol. 19, No. 1, 1995.
  • Andersen, Study on the Implementation of Cost Accounting Methodologies and Accounting Seperation by Telecommunication Operators with Significant Market Power, Public Report, DG Information Society-EU, July 2002.
  • Australian Competition & Consumer Commission, Pricing Methodology for the GSM Termination Service, Final Report, July 2001.
  • Belfin, Roland, Brigitte Hartsleben, Martin Lukanowichz ve Hans Peter Lehofer, Cost Orientation for Interconnection in Mobile Networks, Telekom-Control GmbH, Vienna, www.tck.at, November 1999.
  • Benitez, Danial A., Antonio Estache, D. Mark Kennet ve Christian A. Ruzzier (1), “Are Cost Models Useful for Telecoms Regulators in Developing Countries”, JEL Classification.
  • Benitez, Daniel A., Antonio Estache, D. Mark Kennet ve Christian A. Ruzzier (2), “The Potential Role of Economic Cost Model in the Regulation of Telecommunications in Developing Countries”, Information Economics and Policy, 14, 2002.
  • Cartwright, Peter, Interconnect Costing: Establishing Cost Based Prices For Interconnect Products and Services, BWCS, 2001.
  • Cave, Martin ve Peter Crowther, “Infrastructure Competition and Local-Loop Unbundling”, Telecommunications Reform in Germany: Lessons and Priorities, Conference Report, The Johns Hopkins University, Germany, 20 November 1997.
  • Chambers, R. J., “Historical Cost-Tale of a False Creed”, Accounting Horizons, Mar 1994; 8, 1, ABI/INFORM Global.
  • Competition Commission, OFTEL, “Vodafone, O2, Orange and T-Mobile: Reports on References Under Section 13 of the Telecommunications Act 1984 on the Charges Made by Vodafone, O2, Orange and T-Mobile for Terminating Calls From Fixed and Mobile Networks: Volume 1: Summary and Conclusions”, UK, January 2003.
  • Competition Commission, OFTEL, “Vodafone, O2, Orange and T-Mobile: Reports on References Under Section 13 of the Telecommunications Act 1984 on the Charges Made by Vodafone, O2, Orange and T-Mobile for Terminating Calls From Fixed and Mobile Networks: Volume 2: Chapters 3 to 15”, UK, January 2003.
  • Confraria. J., J. Noronha, R. Vala ve A. Amante, On the Use of LRIC Models in Price Regulation, Instituto das Communicaçoes de Portugal, 2002.
  • Crandall, Robert W. ve J. Gregory Sidak, “Should Regulators Set Rates to Terminate Calls on Mobile Networks?”, Yale Journal on Regulation, Vol:21, 2004.
  • Dippon, Christian Michael (1), “Local Loop Unbundling: Flaw of the Cost Model Proxy Model”, Info, Vol. 3, No. 2, April 2001.
  • Dippon, Christian Michael (2), Competitive Pricing Methodologies for Wholesale Broadband Services, NERA, June 2001.
  • Doğan, Ahmet, Faaliyete Dayalı Maliyet Sistemi ve Türkiye Uygulaması, T.C. Ankara Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı, Doktora Tezi, 1996.
  • Drury, Colin, Management and Cost Accounting, 4th Edition, 1996.
  • Electronic Communications Committee (ECC), Fixed to Mobile Interconnection, ECC Report 21, Luxemburg, November 2002.
  • Europe Economics (1), Cost Structures in Mobile Networks and Their Relationship to Prices: Responding to OFTEL, www.europe-economics.com, London, 22 July, 2002.
  • Europe Economics (2), Cost Structures in Mobile Networks and Their Relationship to Prices, Contract No. 48544, London, 28 November 2001.
  • Fleming, Iain Mckinstry, Accounting for Business Management, 2nd Edition.
  • Franklin, Bob, Robert Hall, Richard Kee ve Davis Lewin, Interconncetion in Swithzerland: A Report to OFCOM, Ovum, CC611, December 1997.
  • Freund, Mag. Natascha ve Ernst-Olav Ruhle, “Regulatory Concept for Fixed-to-Fixed and Fixed-to-Mobile Interconnection Rates in the European Union”, Regional ITS Europe Conference, Madrid, September 2002.
  • Gabel, David ve David I. Rosenbaum, “Who’s Taking Whom: Some Comments and Evidence on the Constitutionality of TELRIC”, Federal Communications Law Journal, Vol. 52, Number 2.
  • Gabel, David, “Pricing Voice Telephony Services: Who is Subsidizing Whom?”, Telecommunication Policy, Vol. 19, No. 6, 1995.
  • Guthrie, Graeme, John Small ve Julian Wright, Pricing Acccess: Forward versus Backward Looking Cost Rules, March 7, 2001.
  • Gülcü, Aynur, Telekomünikasyon Sektöründe Hesap Ayrımı: GSM İşletmecilerine Yönelik Hesap Ayrımı Kılavuzu Esaslarının Belirlenmesi, Telekomünikasyon Kurumu, Uzmanlık Tezi, 2005.
  • ICP, Cost Model for the Fixed Telecommunications Network: Hybrid Cost Proxy Model-Portugal, 17 November 2000.
  • Intven, H. ve M. Tetrault, Telecommunications Regulation Handbook, Overview of Telecommunications Regulation, Appendix B, InfoDev, The World Bank, 2000.
  • ITU (1), Final Report on Tariff Policies, Tariff Models and Methods of Determining the Cost of National Telecommunication Services, ITU-D Study Groups, Document 1/146 (Rev.1)-E, 7 September 2001.
  • ITU (2), Handbook on Costing Methodologies, SG3 Çalışma Raporu, 2002.
  • ITU (3), Telecommunication Reform: Interconnection Regulation, 3rd edition, 2001.
  • Karakaya, Mevlüt, Maliyet Muhasebesi, Gazi Kitapevi, 2004.
  • Kılıç, Tolga, Yerel Ağ Kullanım Maliyetleri: Türkiye İçin Bir Model Denemesi, Telekomünikasyon Kurumu, Uzmanlık Tezi, Temmuz 2003.
  • Knieps, Günter, “Wholesale/retail Pricing in Telecom Markets”, ITS Europe 2002, May 2002.
  • Koboldt, Christian ve Dan Maldoom, “Optimal Fixed to Mobile Interconnection Charges”, Econ, 2001.
  • Krouse, Clement G., “LRIC Pricing, Dynamically Competitive Markets and Incentives to Invest in Telecommunications”, The Antitrust Bulletin, Winter 2000.
  • Kulalı, İhsan, Telekomünikasyon Sektöründe Evrensel Hizmetlerin Maliyetleri: Türkiye İçin Bir Model Önerisi, T.C. A.Ü. Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı, Doktora Tezi, Ankara, 2006.
  • Larriera, Diego, Pricing Telecommunication Services in the United Kingdom, University of Strathclyde University, Master Thesis, UK, December 2002.
  • Lopez, Florentin Gonzalez, Klaus Hackbarth, Gabriele Kulenkampff ve Laura Rodriguez de Lope, “Cost and Network Models and Their Application in Telecom Regulation Issue”s, Part I-Economic Perspective, Part IIEngineering Perspective, WIK, 2002.
  • Lust, Philipp, “Mobile Interconnection”, International Journal of Communications Law and Policy, Issue 7, Winter 2002/2003.
  • Miller, Edythe S., “Economic Regulation and New Technology in the Telecommunications Industry”, Journal of Economic Issues, Vol. XXX, No. 3, September 1996.
  • Myers, Geoffrey, “Long Run Incremental Costs and The Regulation of Interconnection Charges in the UK”, Telecommunications Reform in Germany: Lessons and Priorities, Conferenc Report, The Johns Hopkins University, Germany, 20 November 1997.
  • ODTR, The Development of Long Run Incremental Costing for Interconnection, Document No. ODTR 99/38, June 1999.
  • OECD (1), Access Pricing in Telecommunications, 2004.
  • OECD (2), The Regulation of Access Services (with a focus on telecommunications), DAFFE/COMP (2003)28, 07-Nov-2003.
  • Özer, Gökhan, Aynur Gülcü ve N. Bengü Karabacak, Hesap Ayrımı ve Maliyet Muhasebesi Çalışma Grubu Raporu, Telekomünikasyon Kurumu, Yayınlanmamış Rapor, Haziran 2004.
  • Sarı, Arif Ogün, Rekabet Kuralları Işığında Erişim Arabağlantı Anlaşmaları ve Sanal Mobil Ağ Operatörlüğü, Rekabet Kurumu, Uzmanlık Tezi, Ankara, 2004.
  • Train, Kenneth E., Optimal Regulation, The MIT Press Cambridge, London, England, 1991.
  • Tse, Senyo Y. ve Robert A. Yaansah, “An Analysis of Historical and Future-Oriented Information in AccountingBased Security Valuation Models”, Contemporary Accounting Research, Vol. 16, No. 2, Summer 1999.
  • Um, Paul Noumba, Laurent Gille, Lucile Simon ve Christophe Rudelle (1), A Bottom-Up Model to Calculate Interconnection Costs, The World Bank, PPDIAF.
  • Um, Paul Noumba, Laurent Gille, Lucile Simon ve Christophe Rudelle (2), A Model for Calculating Interconnection Costs in Telecommunications, The World Bank, PPDIAF, 2004.
  • Valetti, Tommaso M., The Practice of Access Pricing: Telecommunications in the United Kingdom, The World Bank.
  • Vodafone, Comments of Vodafone on “Public Consultation on a Draft ERG Opinion on Proposed Changes to The Commission Recommendation on Accounting Separation and Cost Accounting”, http://www.erg.eu.int/documents, Haziran 2004.
  • Vogelsang, Ingo, “Cost and Pricing of Interconnection Charges in the US: Lessons for Germany”, Telecommunications Reform in Germany: Lessons and Priorities, Conference Report, The Johns Hopkins University, Germany, 20 November 1997.
  • Whittington, Geoffrey, Current Cost Accounting: Its Role in Regulated Utilies, Fiscal Studies, Nov 1994; Vol. 15, No. 4; ABI/INFORM Global.
  • Xavier, Patrick, “Price Setting and Regulation for Telecommunications in the Absence of Reliable and Detailed Cost Information”, Telecommunication Policy, Vol. 21, No. 3, 1997.

Yıl 2007, Sayı: 21, 53 - 72, 01.01.2007

Kadir Gürdal Kuddusi Yazıcı

Öz

In telecommunications sector, the subject that operators and regulatory authorities mostly encounter is about theinterconnection rates and indirectly the interconnection costs. . The cause of these arguments is that; operatorsand regulatory authorities make different comments about how should the costs be calculated and which methods should be used when calculating the costs. Generally in calculations, various cost calculating methodswhich take historical costs into consideration are applied. However, recently the insufficiency of historical costsis an issue that comes to the fore. That is why, instead of historical prices, current prices should be take into consideration when calculating the costs. In this respect, it has been seen that Long Run Average Incremental Cost LRAIC method is the most suggested and the most applied method of the cost calculation methods in telecommunications sector. In this study, the explanation of some basic subjects which are important in terms of costcalculation is aimed. First of all, general features of cost calculation are determined then historical cost, currentcost, stand-alone cost and incremantal cost are explained; lastly LRAIC method is analysed

Anahtar Kelimeler

Telecommunications sector Current cost Stand-alone cost Incremental cost Long Run AverageIncremental Cost LRAIC

Kaynakça

  • Akdoğan, Nalan, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Gazi Kitapevi, 5. Baskı, Ankara, 2000.
  • Amendola, G. ve Ferraiuolo, “Regulating Mobile Communications”, Telecommunications Policy, Vol. 19, No. 1, 1995.
  • Andersen, Study on the Implementation of Cost Accounting Methodologies and Accounting Seperation by Telecommunication Operators with Significant Market Power, Public Report, DG Information Society-EU, July 2002.
  • Australian Competition & Consumer Commission, Pricing Methodology for the GSM Termination Service, Final Report, July 2001.
  • Belfin, Roland, Brigitte Hartsleben, Martin Lukanowichz ve Hans Peter Lehofer, Cost Orientation for Interconnection in Mobile Networks, Telekom-Control GmbH, Vienna, www.tck.at, November 1999.
  • Benitez, Danial A., Antonio Estache, D. Mark Kennet ve Christian A. Ruzzier (1), “Are Cost Models Useful for Telecoms Regulators in Developing Countries”, JEL Classification.
  • Benitez, Daniel A., Antonio Estache, D. Mark Kennet ve Christian A. Ruzzier (2), “The Potential Role of Economic Cost Model in the Regulation of Telecommunications in Developing Countries”, Information Economics and Policy, 14, 2002.
  • Cartwright, Peter, Interconnect Costing: Establishing Cost Based Prices For Interconnect Products and Services, BWCS, 2001.
  • Cave, Martin ve Peter Crowther, “Infrastructure Competition and Local-Loop Unbundling”, Telecommunications Reform in Germany: Lessons and Priorities, Conference Report, The Johns Hopkins University, Germany, 20 November 1997.
  • Chambers, R. J., “Historical Cost-Tale of a False Creed”, Accounting Horizons, Mar 1994; 8, 1, ABI/INFORM Global.
  • Competition Commission, OFTEL, “Vodafone, O2, Orange and T-Mobile: Reports on References Under Section 13 of the Telecommunications Act 1984 on the Charges Made by Vodafone, O2, Orange and T-Mobile for Terminating Calls From Fixed and Mobile Networks: Volume 1: Summary and Conclusions”, UK, January 2003.
  • Competition Commission, OFTEL, “Vodafone, O2, Orange and T-Mobile: Reports on References Under Section 13 of the Telecommunications Act 1984 on the Charges Made by Vodafone, O2, Orange and T-Mobile for Terminating Calls From Fixed and Mobile Networks: Volume 2: Chapters 3 to 15”, UK, January 2003.
  • Confraria. J., J. Noronha, R. Vala ve A. Amante, On the Use of LRIC Models in Price Regulation, Instituto das Communicaçoes de Portugal, 2002.
  • Crandall, Robert W. ve J. Gregory Sidak, “Should Regulators Set Rates to Terminate Calls on Mobile Networks?”, Yale Journal on Regulation, Vol:21, 2004.
  • Dippon, Christian Michael (1), “Local Loop Unbundling: Flaw of the Cost Model Proxy Model”, Info, Vol. 3, No. 2, April 2001.
  • Dippon, Christian Michael (2), Competitive Pricing Methodologies for Wholesale Broadband Services, NERA, June 2001.
  • Doğan, Ahmet, Faaliyete Dayalı Maliyet Sistemi ve Türkiye Uygulaması, T.C. Ankara Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı, Doktora Tezi, 1996.
  • Drury, Colin, Management and Cost Accounting, 4th Edition, 1996.
  • Electronic Communications Committee (ECC), Fixed to Mobile Interconnection, ECC Report 21, Luxemburg, November 2002.
  • Europe Economics (1), Cost Structures in Mobile Networks and Their Relationship to Prices: Responding to OFTEL, www.europe-economics.com, London, 22 July, 2002.
  • Europe Economics (2), Cost Structures in Mobile Networks and Their Relationship to Prices, Contract No. 48544, London, 28 November 2001.
  • Fleming, Iain Mckinstry, Accounting for Business Management, 2nd Edition.
  • Franklin, Bob, Robert Hall, Richard Kee ve Davis Lewin, Interconncetion in Swithzerland: A Report to OFCOM, Ovum, CC611, December 1997.
  • Freund, Mag. Natascha ve Ernst-Olav Ruhle, “Regulatory Concept for Fixed-to-Fixed and Fixed-to-Mobile Interconnection Rates in the European Union”, Regional ITS Europe Conference, Madrid, September 2002.
  • Gabel, David ve David I. Rosenbaum, “Who’s Taking Whom: Some Comments and Evidence on the Constitutionality of TELRIC”, Federal Communications Law Journal, Vol. 52, Number 2.
  • Gabel, David, “Pricing Voice Telephony Services: Who is Subsidizing Whom?”, Telecommunication Policy, Vol. 19, No. 6, 1995.
  • Guthrie, Graeme, John Small ve Julian Wright, Pricing Acccess: Forward versus Backward Looking Cost Rules, March 7, 2001.
  • Gülcü, Aynur, Telekomünikasyon Sektöründe Hesap Ayrımı: GSM İşletmecilerine Yönelik Hesap Ayrımı Kılavuzu Esaslarının Belirlenmesi, Telekomünikasyon Kurumu, Uzmanlık Tezi, 2005.
  • ICP, Cost Model for the Fixed Telecommunications Network: Hybrid Cost Proxy Model-Portugal, 17 November 2000.
  • Intven, H. ve M. Tetrault, Telecommunications Regulation Handbook, Overview of Telecommunications Regulation, Appendix B, InfoDev, The World Bank, 2000.
  • ITU (1), Final Report on Tariff Policies, Tariff Models and Methods of Determining the Cost of National Telecommunication Services, ITU-D Study Groups, Document 1/146 (Rev.1)-E, 7 September 2001.
  • ITU (2), Handbook on Costing Methodologies, SG3 Çalışma Raporu, 2002.
  • ITU (3), Telecommunication Reform: Interconnection Regulation, 3rd edition, 2001.
  • Karakaya, Mevlüt, Maliyet Muhasebesi, Gazi Kitapevi, 2004.
  • Kılıç, Tolga, Yerel Ağ Kullanım Maliyetleri: Türkiye İçin Bir Model Denemesi, Telekomünikasyon Kurumu, Uzmanlık Tezi, Temmuz 2003.
  • Knieps, Günter, “Wholesale/retail Pricing in Telecom Markets”, ITS Europe 2002, May 2002.
  • Koboldt, Christian ve Dan Maldoom, “Optimal Fixed to Mobile Interconnection Charges”, Econ, 2001.
  • Krouse, Clement G., “LRIC Pricing, Dynamically Competitive Markets and Incentives to Invest in Telecommunications”, The Antitrust Bulletin, Winter 2000.
  • Kulalı, İhsan, Telekomünikasyon Sektöründe Evrensel Hizmetlerin Maliyetleri: Türkiye İçin Bir Model Önerisi, T.C. A.Ü. Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı, Doktora Tezi, Ankara, 2006.
  • Larriera, Diego, Pricing Telecommunication Services in the United Kingdom, University of Strathclyde University, Master Thesis, UK, December 2002.
  • Lopez, Florentin Gonzalez, Klaus Hackbarth, Gabriele Kulenkampff ve Laura Rodriguez de Lope, “Cost and Network Models and Their Application in Telecom Regulation Issue”s, Part I-Economic Perspective, Part IIEngineering Perspective, WIK, 2002.
  • Lust, Philipp, “Mobile Interconnection”, International Journal of Communications Law and Policy, Issue 7, Winter 2002/2003.
  • Miller, Edythe S., “Economic Regulation and New Technology in the Telecommunications Industry”, Journal of Economic Issues, Vol. XXX, No. 3, September 1996.
  • Myers, Geoffrey, “Long Run Incremental Costs and The Regulation of Interconnection Charges in the UK”, Telecommunications Reform in Germany: Lessons and Priorities, Conferenc Report, The Johns Hopkins University, Germany, 20 November 1997.
  • ODTR, The Development of Long Run Incremental Costing for Interconnection, Document No. ODTR 99/38, June 1999.
  • OECD (1), Access Pricing in Telecommunications, 2004.
  • OECD (2), The Regulation of Access Services (with a focus on telecommunications), DAFFE/COMP (2003)28, 07-Nov-2003.
  • Özer, Gökhan, Aynur Gülcü ve N. Bengü Karabacak, Hesap Ayrımı ve Maliyet Muhasebesi Çalışma Grubu Raporu, Telekomünikasyon Kurumu, Yayınlanmamış Rapor, Haziran 2004.
  • Sarı, Arif Ogün, Rekabet Kuralları Işığında Erişim Arabağlantı Anlaşmaları ve Sanal Mobil Ağ Operatörlüğü, Rekabet Kurumu, Uzmanlık Tezi, Ankara, 2004.
  • Train, Kenneth E., Optimal Regulation, The MIT Press Cambridge, London, England, 1991.
  • Tse, Senyo Y. ve Robert A. Yaansah, “An Analysis of Historical and Future-Oriented Information in AccountingBased Security Valuation Models”, Contemporary Accounting Research, Vol. 16, No. 2, Summer 1999.
  • Um, Paul Noumba, Laurent Gille, Lucile Simon ve Christophe Rudelle (1), A Bottom-Up Model to Calculate Interconnection Costs, The World Bank, PPDIAF.
  • Um, Paul Noumba, Laurent Gille, Lucile Simon ve Christophe Rudelle (2), A Model for Calculating Interconnection Costs in Telecommunications, The World Bank, PPDIAF, 2004.
  • Valetti, Tommaso M., The Practice of Access Pricing: Telecommunications in the United Kingdom, The World Bank.
  • Vodafone, Comments of Vodafone on “Public Consultation on a Draft ERG Opinion on Proposed Changes to The Commission Recommendation on Accounting Separation and Cost Accounting”, http://www.erg.eu.int/documents, Haziran 2004.
  • Vogelsang, Ingo, “Cost and Pricing of Interconnection Charges in the US: Lessons for Germany”, Telecommunications Reform in Germany: Lessons and Priorities, Conference Report, The Johns Hopkins University, Germany, 20 November 1997.
  • Whittington, Geoffrey, Current Cost Accounting: Its Role in Regulated Utilies, Fiscal Studies, Nov 1994; Vol. 15, No. 4; ABI/INFORM Global.
  • Xavier, Patrick, “Price Setting and Regulation for Telecommunications in the Absence of Reliable and Detailed Cost Information”, Telecommunication Policy, Vol. 21, No. 3, 1997.
Toplam 58 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Kadir Gürdal Bu kişi benim

Kuddusi Yazıcı Bu kişi benim

Yayımlanma Tarihi 1 Ocak 2007
Yayımlandığı Sayı Yıl 2007 Sayı: 21

Kaynak Göster

APA Gürdal, K., & Yazıcı, K. (2007). TELEKOMUNİKASYON SEKTÖRÜNDE MALİYETLEME VE UZUN DÖNEM ORTALAMA ARTAN MALİYET YÖNTEMİ. Muhasebe Ve Denetime Bakış(21), 53-72.