Artificial Intelligence Costing Method

Mert Öncel

Makale detayları

Artificial Intelligence Costing Method

Yazarlar:

Mert Öncel

Yayıncı:

Ordu University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Ünye İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.7 Issue 1, pp.44-57

Belge Tipi:

Makale

Yayın Tarihi:

5/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001350021

pISSN:

2602-2192

Anahtar kelimeler:

Özet:

 Traditional costing methods met the need for determining product costs from the emergence of mass production until the end of the 20th century. When traditional methods became inadequate due to reasons such as the change in the cost structure and the development of production processes along with the increase in the share of general production expenses in total costs, modern costing methods emerged. Today, artificial intelligence applications have entered almost every area of life and have gained an important place in production activities. It is expected that these applications will play an active role in determining the product unit costs of businesses. The aim of the study is to investigate whether artificial intelligence can create an independent costing method with its own principles, apart from existing costing methods. In the study, first of all, information about artificial intelligence costing was obtained from the easy-to-use ChatGPT, Claude, Copilot, DeepSeek and Gemini artificial intelligence chat programs and the theoretical infrastructure was created. Then, these programs were asked a sample application question and asked to determine product unit costs. It was seen that even these programs, as a simple representative of the complex artificial intelligence costing system that a business would establish in real life, made calculations correctly up to a certain point. It is thought that the method, which is evaluated according to the reasons why businesses need a costing system, can be an alternative to existing costing methods.

 Traditional costing methods met the need for determining product costs from the emergence of mass production until the end of the 20th century. When traditional methods became inadequate due to reasons such as the change in the cost structure and the development of production processes along with the increase in the share of general production expenses in total costs, modern costing methods emerged. Today, artificial intelligence applications have entered almost every area of life and have gained an important place in production activities. It is expected that these applications will play an active role in determining the product unit costs of businesses. The aim of the study is to investigate whether artificial intelligence can create an independent costing method with its own principles, apart from existing costing methods. In the study, first of all, information about artificial intelligence costing was obtained from the easy-to-use ChatGPT, Claude, Copilot, DeepSeek and Gemini artificial intelligence chat programs and the theoretical infrastructure was created. Then, these programs were asked a sample application question and asked to determine product unit costs. It was seen that even these programs, as a simple representative of the complex artificial intelligence costing system that a business would establish in real life, made calculations correctly up to a certain point. It is thought that the method, which is evaluated according to the reasons why businesses need a costing system, can be an alternative to existing costing methods.

 Traditional costing methods met the need for determining product costs from the emergence of mass production until the end of the 20th century. When traditional methods became inadequate due to reasons such as the change in the cost structure and the development of production processes along with the increase in the share of general production expenses in total costs, modern costing methods emerged. Today, artificial intelligence applications have entered almost every area of life and have gained an important place in production activities. It is expected that these applications will play an active role in determining the product unit costs of businesses. The aim of the study is to investigate whether artificial intelligence can create an independent costing method with its own principles, apart from existing costing methods. In the study, first of all, information about artificial intelligence costing was obtained from the easy-to-use ChatGPT, Claude, Copilot, DeepSeek and Gemini artificial intelligence chat programs and the theoretical infrastructure was created. Then, these programs were asked a sample application question and asked to determine product unit costs. It was seen that even these programs, as a simple representative of the complex artificial intelligence costing system that a business would establish in real life, made calculations correctly up to a certain point. It is thought that the method, which is evaluated according to the reasons why businesses need a costing system, can be an alternative to existing costing methods.

 Geleneksel maliyetleme yöntemleri, kitle üretiminin ortaya çıkışından XX. yüzyılın sonlarına kadar mamul maliyetlerinin belirlenmesinde ihtiyacı karşılamıştır. Toplam maliyetler içinde genel üretim giderleri payının artması ile birlikte maliyet yapısının değişmesi ve üretim proseslerinin gelişmesi gibi sebeplerle geleneksel yöntemler yetersiz kalmaya başlayınca modern maliyetleme yöntemleri ortaya çıkmıştır. Günümüzde ise yapay zekâ uygulamaları, hayatın neredeyse her alanına girdiği gibi üretim faaliyetlerinde de önemli bir yer edinmiştir. Bu uygulamaların, işletmelerin mamul birim maliyetlerinin belirlenmesinde de etkin bir rol oynaması beklenen bir durumdur. Çalışmanın amacı, yapay zekanın, var olan maliyetleme yöntemlerinin dışında, kendi prensipleriyle birlikte bağımsız bir maliyetleme yöntemi oluşturup oluşturamayacağının araştırılmasıdır. Çalışmada öncelikle kolay kullanılabilen ChatGPT, Claude, Copilot, DeepSeek ve Gemini yapay zekâ sohbet programlarından yapay zekâ maliyetleme ile ilgili bilgiler alınarak teorik altyapı oluşturulmuştur. Sonrasında ise bu programlara bir örnek uygulama sorusu sorularak mamul birim maliyetlerini belirlemeleri istenmiştir. Gerçek hayatta bir işletmenin kuracağı karmaşık yapay zekâ maliyetleme sisteminin basit bir temsilcisi olarak bu programların bile belirli bir noktaya kadar hesaplamaları doğru şekilde yaptıkları görülmüştür. İşletmelerin bir maliyetleme sistemine ihtiyaç duyma sebeplerine göre de değerlendirilen yöntemin mevcut maliyetleme yöntemlerine bir alternatif oluşturabileceği düşünülmektedir.

Makale detayları

Artificial Intelligence Costing Method

Yazarlar:

Mert Öncel

Yayıncı:

Ordu University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Ünye İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.7 Issue 1, pp.44-57

Belge Tipi:

Makale

Yayın Tarihi:

5/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001350021

pISSN:

2602-2192

Artificial intelligence

chatbots

costing methods

unit costYapay zekâ

chatbotlar

maliyetleme yöntemleri

birim maliyet

Sayı

Makale detayları

Yazarlar: Mert Öncel

Yayıncı: Ordu University

Ana Başlıklar: Finansal Muhasebe

Dergi: Ünye İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.7 Issue 1, pp.44-57

Belge Tipi: Makale

Yayın Tarihi: 5/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001350021

pISSN: 2602-2192

Sayı

Yazarlar:

Mert Öncel

Yayıncı:

Ordu University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Ünye İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.7 Issue 1, pp.44-57

Belge Tipi:

Makale

Yayın Tarihi:

5/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001350021

pISSN:

2602-2192