Küçük-Orta Ölçekli İşletmelerde Sürdürülebilir Finansal Büyümeyi Teşvik Etmek için Maliyetleme Sistemlerinin Değerlendirilmesi

Yıl 2024, Cilt: 12 Sayı: 1, 105 - 134, 30.06.2024

Harry Nurcombe Isik Akin

https://doi.org/10.54429/seyad.1393747

Öz

Bu araştırma, Birleşik Krallık merkezli küçük-orta ölçekli işletmelerde (KOBİ) sürdürülebilir finansal büyümeyi teşvik etmede geleneksel ve faaliyete dayalı (ABC) Maliyetlendirme sistemlerinin etkinliğini değerlendirmektedir. Özellikle, geleneksel maliyetlendirme ve ABC sistemleri arasındaki farkları ve bunların organizasyonel yetkinlik ve finansal büyüme üzerindeki etkilerini anlamayı amaçlamaktadır. Nitel ve nicel veri analizini içeren karma yöntemli bir yaklaşım kullanılmıştır. Çalışma, ABC'nin KOBİ'lerde sürdürülebilir finansal büyümeyi teşvik etmek için en etkili maliyetleme sistemi olduğu sonucuna varmıştır. Geleneksel maliyetlendirme, yanlış verilere yol açar ve yönetim yetkinliğinin engellenmesine neden olur. ABC, maliyet bozulmasını ortadan kaldırır, karar vermeye yardımcı olur ve uzun vadeli gelişimi teşvik eder. Ek olarak, daha geniş bir ürün/hizmet yelpazesinin mevcudiyeti finansal büyümeyi olumlu yönde etkiler. ABC'nin ilk uygulaması maliyetli olsa da, gelişmiş organizasyonel yetkinlik ve karlılık dahil olmak üzere uzun vadeli faydalar sunar.

Anahtar Kelimeler

Geleneksel Maliyetleme, Faaliyet Tabanlı Maliyetleme, Yönetim Muhasebesi, Sürdürülebilir Finansal Büyüme, KOBİ

Etik Beyan

N/A

An Evaluation of Costing Systems to Promote Sustainable Financial Growth within Small-Medium Enterprises

Öz

This research evaluates the effectiveness of the traditional and activity-based (ABC) Costing systems in promoting sustainable financial growth in UK-based small-medium enterprises (SMEs). Specifically, it aims to understand the differences between traditional costing and ABC systems and their impact on organizational competency and financial growth. A mixed-method approach, including qualitative and quantitative data analysis, was employed. The study concludes that ABC is the most effective costing system for promoting sustainable financial growth in SMEs. Traditional costing leads to inaccurate data and hindered management competency. ABC eliminates cost distortion, aids decision-making, and encourages long-term development. Additionally, the availability of a wider range of products/services positively impacts financial growth. While the initial implementation of ABC may be costly, it offers long-term benefits, including improved organizational competency and profitability.

Anahtar Kelimeler

Traditional Costing, Activity-Based Costing, Management Accounting, Sustainable Financial Growth, SMEs

Kaynakça

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