A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study

Adeeb Abdulwahab AL-HEBRY; Ebrahim Mohammed AL-MATARİ

Makale detayları

A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study

Yazarlar:

Adeeb Abdulwahab AL-HEBRY | Ebrahim Mohammed AL-MATARİ

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Review of Management and Marketing 2017 Vol.7 Issue 3, pp.105-112

Belge Tipi:

Makale

Yayın Tarihi:

8/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000820891

Sıklık:

İki Aylık

eISSN:

2146-4405

Özet:

 

This article has aimed to show such theoretical cost approach in accounting thought. The article has divided the cost approach into two groups, the traditional approach that includes the Volume Based Costing, French Cost Accounting approach and Grenzplankosterechuning approach and Contemporary Cost Approaches which include four approaches Activity-Based Costing, Time-Driven Activity-Based Costing, Resources Consumption Accounting and Lean Accounting. As result of the debate that led to the existence of pros and cons of each approach and no one can declare to say preferential approach on the last absolute.

Makale detayları

A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study

Yazarlar: Adeeb Abdulwahab AL-HEBRY | Ebrahim Mohammed AL-MATARİ

Yayıncı: İlhan ÖZTÜRK

Dergi: International Review of Management and Marketing 2017 Vol.7 Issue 3, pp.105-112

Belge Tipi: Makale

Yayın Tarihi: 8/2017

Belge Dili: Türkçe

Document ID (Org No.): 2000820891

Sıklık: İki Aylık

eISSN: 2146-4405

Sayı

Yazarlar:

Adeeb Abdulwahab AL-HEBRY | Ebrahim Mohammed AL-MATARİ

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Review of Management and Marketing 2017 Vol.7 Issue 3, pp.105-112

Belge Tipi:

Makale

Yayın Tarihi:

8/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000820891

Sıklık:

İki Aylık

eISSN:

2146-4405