Tez detayları

Çağdaş maliyetleme sistemlerinden faaliyet tabanlı maliyetleme sistemi ve bir tekstil işletmesinde uygulanması = A modern costing system: Activity based costing and an application on a textile company

Yazarlar:

Altunay, Mehmet Akif

Yayıncı:

Süleyman Demirel Üniversitesi

Ana Başlıklar:

Genel yönetim

Belge Tipi:

Tezler

Program Tipi:

Yüksek Lisans

Yayın Tarihi:

12/2006

Belge Dili:

Türkçe

Document ID (Org No.):

2000036151

Özet

The aim of this study is understanding activity based costing which is one ofthe system of modern cost approaches. This study?s basic starting point is tounderstand the need for exact costing knowledge under intensive competition. Withthe application part of the study, I would like to measure if the activity based costingsystem is sufficient for this need.In the first part; functions of cost accounting in an organization and it?simportance are examined. Effects of economic and technological variations to costaccounting are also stated.In the second part; main concepts about activity based costing is defined anddevelopment of the system is identified. After that the activity based costingprocedures are explained and I?ve mentioned about the advantages and criticisms ofthe system.In the last part, an application about the activity based costing system in atextile company is explained and the results are analyzed.

The aim of this study is understanding activity based costing which is one ofthe system of modern cost approaches. This study's basic starting point is tounderstand the need for exact costing knowledge under intensive competition. Withthe application part of the study, I would like to measure if the activity based costingsystem is sufficient for this need.In the first part; effects of economic and technological variations to costaccounting are stated.In the second part; main concepts about activity based costing is defined anddevelopment of the system is identified. After that the activity based costingprocedures are explained and I've mentioned about the advantages and criticisms ofthe system.In the last part, an application about the activity based costing system in atextile company is explained and the results are analyzed.

Tez detayları

Çağdaş maliyetleme sistemlerinden faaliyet tabanlı maliyetleme sistemi ve bir tekstil işletmesinde uygulanması = A modern costing system: Activity based costing and an application on a textile company

Yazarlar: Altunay, Mehmet Akif

Yayıncı: Süleyman Demirel Üniversitesi

Ana Başlıklar: Genel yönetim

Belge Tipi: Tezler

Program Tipi: Yüksek Lisans

Yayın Tarihi: 12/2006

Belge Dili: Türkçe

Document ID (Org No.): 2000036151