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ETKİLİLİK VE UYGULANABİLİRLİK YÖNÜNDEN MALİYETLEME SİSTEMLERİNİN KARŞILAŞTIRILMASI

Year 2018, 17. UIK Special Issue, 697 - 716, 04.07.2018
https://doi.org/10.18092/ulikidince.431841

Abstract

Saldırgan rekabet ve her
zamankinden daha talepkâr müşteriler ile tanımlanan günümüz pazar koşulları,
işletmeler için güvenilir ve verimli bir yönetim bilgi sistemini gerekli
kılmaktadır. Muhasebe bilgi sistemlerinin, yönetim bilgi sistemleri
içerisindeki önemi her geçen gün daha da artmaktadır. Maliyet bilgileri,
işletme faaliyetlerinin planlanmasında, yürütülmesinde ve kontrol edilmesinde
yönetim için oldukça önemlidir. Maliyet analizleri, fiyatlamadan yatırım
kararlarının alınmasına kadar geniş bir yelpazede etkili olmaktadır. Yönetim
kararlarının kalitesi doğrudan maliyet bilgilerinin kalitesine bağlıdır ve
maliyet sistemlerinin etkinliğine ilişkin sorunlar günümüzde büyük önem
kazanmıştır. Doğru olmayan maliyet bilgisinin fırsat maliyeti, günümüz pazar
koşullarında çok yüksektir ve işletmelerin gelişmiş maliyet yönetimi
sistemlerini kullanmaları bir zorunluluk haline gelmiştir.



Bu çalışmada, geleneksel
maliyetleme, faaliyet tabanlı maliyetleme ve zaman esaslı faaliyet tabanlı
maliyetleme sistemleri karşılaştırılarak olumlu ve olumsuz yönleri incelenmiş
ve her bir yöntemin maliyetler üzerindeki etkisi ortaya konmuştur.

References

  • Anderson, S. R., Prokop, K. ve Kaplan, R. S. (2007). Fast-Track Profit Models. Cost Management, 21(4), 16-28.
  • Atkinson, A. A. (2007). Fixed Factor Fine Tuning. CMA Management, 81(7), 42-46.
  • Atkinson, A. A., Kaplan, R. S., Matsumara, E. M. ve Young, S. M. (2012). Management Accounting: Information for Decision-Making and Strategy Execution. New Jersey: Pearson Education, Inc.
  • Barrett, R. (2005). Time-Driven Costing: The Bottom Line on the New ABC. Business Performance Management, 11, 35-39.
  • Cardianels, E. ve Labro, E. (2008). On the Determinants of Measurement Error in Time-Driven Costing. The Accounting Review, 83(3), 735-756.
  • Cardianels, E. ve Labro, E. (2009). Time Estimates as Cost Drivers. CIMA Research Executive Summaries Series, 5(1), 1-6.
  • Cokins, G. (1999). Learning to Love ABC. Journal of Accountancy, 188(2), 37-39.
  • Compton, T. R. (1996). Implementing Activity-Based Costing. The CPA Journal, 66(3), 20-27.
  • Cooper, R. ve Kaplan, R. S. (1992). Activity-Based Systems: Measuring the Costs of Resource Usage. Accounting Horizons, 6(3), 1-12.
  • Daly, J. L. (2002). Pricing for Profitability: Activity-Based Pricing for Competitive Advantage. New York: John Wiley & Sons, Inc.
  • Datar, S. ve Gupta, M. (1994). Aggregation, Specification and Measurement Errors in Product Costing. The Accounting Review, 69(4), 567-591.
  • Fennema, M. G., Rich, J. S. ve Krumwiede, K. (2005). Asymmetric Effects of Activity-Based Costing System Cost Reallocation. Advances in Accounting Behavioral Research, 8, 167-187.
  • Geri, N. ve Ronen, B. (2005). Relevance Lost: The Rise and Fall of Activity-Based Costing. Human Systems Management, 24(2), 133-144.
  • Gervais, M., Levant, Y. ve Ducrocq, C. (2010). Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study. Journal of Applied Management Accounting Research, 8(2), 1-20.
  • Gianetti, R., Venneri, C., Vitali, C. ve Miolo, P. (2011). Time-Driven Activity-Based Costing and Capacity Cost Management: The Case of a Service Firm. Cost Management, 25(4), 6-16.
  • Gunasekaran, A. ve Sarhadi, M. (1998). Implementation of Activity-Based Costing in Manufacturing. International Journal of Production Economics, 56-57(1), 231-242.
  • Gupta, M. ve Galloway, K. (2003). Activity-Based Costing / Management and Its Implications for Operations Management. Technovation, 23(2), 131-138.
  • Hoozee, S., Vermeire, L. ve Bruggeman, W. (2009). A Risk Analysis Approach for Time Equation-Based Costing. Working Paper. Universiteit Gent, Faculteit Economie en Bedrijfskunde, No. 556. Erişim adresi: https://www.econbiz.de/Record/a-risk-analysis-approach-for-time-equation-based-costing-hooz%C3%A9e-sophie/10003815629
  • Hoozee, S. ve Bruggeman, W. (2010). Identifying Operational Improvements during the Design Process of a Time-Driven ABC System: The Role of Collective Worker Participation and Leadership Style. Management Accounting Research, 21(3), 185-198.
  • Hughes, S. B. ve Gjerde, K. A. P. (2003). Do Different Cost Systems Make a Difference?. Management Accounting Quarterly, 5(1), 22-30.Hutchinson, R. (2007). Linking Manufacturing Strategy to Product Cost: Toward Time-Based Accounting. Management Accounting Quarterly, 9(1), 31-42.
  • Jones, T. C. ve Dugdale, D. (2002). The ABC Bandwagon and the Juggernaut of Modernity. Accounting, Organizations and Society, 27(1/2), 121-163.
  • Kaplan, R. S. (1984). Yesterday’s Accounting Undermines Production. Harvard Business Review, 62(4), 95-101.
  • Kaplan, R. S. (1988). One Cost System Isn't Enough. Harvard Business Review, 66(1), 61-66.
  • Kaplan, R. S. ve Anderson, S. R. (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Boston: Harvard Business School Press.
  • Kinney, M. R. ve Raiborn, C. A. (2011). Cost Accounting: Foundations and Evolutions, Ohio: Cengage Learning.
  • Koşan, L. (2007). Maliyet Hesaplamasında Yeni Bir Yaklaşım: Sürece Dayalı Faaliyet Tabanlı Maliyet Sistemi. Mali Çözüm, 84, 155-168.
  • Krumwiede, K. R. (1998). The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors. Journal of Management Accounting Research. 10(1), 239-277.
  • Kuchta, D. ve Troska, M. (2007). Activity-Based Costing and Customer Profitability. Cost Management, 21(3), 18-25.
  • Malmi, T. (1997). Towards Explaining Activity-Based Costing Failure: Accounting and Control in a Decentralized Organization. Management Accounting Research, 8(4), 459-480.
  • Max, M. (2007). Leveraging Process Documentation for Time-Driven Activity Based Costing. Journal of Performance Management, 20(3), 16-28.
  • McGowan, A. S. ve Klammer, T. P. (1997). Satisfaction with Activity-Based Cost Management Implementation. Journal of Management Accounting Research, 9, 217-237.
  • Ness, J. A. ve Cucuzza, C.G. (1995). Tapping the Full Potential of ABC. Harvard Business Review, 73(4), 130-138.
  • Tatikonda, L. U. (2003). Critical Issues to Address Before You Embark on an ABC Journey. National Public Accountant, 27(3), 5-8.
  • Tse, M. S. C. ve Gong, M. Z. (2009). Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Models. Journal of Applied Management Accounting Research, 7(2), 41-54.
  • Yılmaz, R. (2008). Creating the Profit Focused Organization Using Time-Driven Activity Based Costing. EABR & TLC Conferences Proceedings 23-26 Haziran 2008, Salzburg, Avusturya.
  • Yükçü, S., Karakelleoğlu, İ. ve Altun, C. (2012). Faaliyete Dayalı Maliyet Sisteminin Kâr Maksimizasyonu Açısından Fiyatlandırma Kararlarında Kullanılması. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 26(3-4), 1-14.
  • Zimmerman, J. L. (2011). Accounting for Decision Making and Control, New York: McGraw-Hill.
Year 2018, 17. UIK Special Issue, 697 - 716, 04.07.2018
https://doi.org/10.18092/ulikidince.431841

Abstract

References

  • Anderson, S. R., Prokop, K. ve Kaplan, R. S. (2007). Fast-Track Profit Models. Cost Management, 21(4), 16-28.
  • Atkinson, A. A. (2007). Fixed Factor Fine Tuning. CMA Management, 81(7), 42-46.
  • Atkinson, A. A., Kaplan, R. S., Matsumara, E. M. ve Young, S. M. (2012). Management Accounting: Information for Decision-Making and Strategy Execution. New Jersey: Pearson Education, Inc.
  • Barrett, R. (2005). Time-Driven Costing: The Bottom Line on the New ABC. Business Performance Management, 11, 35-39.
  • Cardianels, E. ve Labro, E. (2008). On the Determinants of Measurement Error in Time-Driven Costing. The Accounting Review, 83(3), 735-756.
  • Cardianels, E. ve Labro, E. (2009). Time Estimates as Cost Drivers. CIMA Research Executive Summaries Series, 5(1), 1-6.
  • Cokins, G. (1999). Learning to Love ABC. Journal of Accountancy, 188(2), 37-39.
  • Compton, T. R. (1996). Implementing Activity-Based Costing. The CPA Journal, 66(3), 20-27.
  • Cooper, R. ve Kaplan, R. S. (1992). Activity-Based Systems: Measuring the Costs of Resource Usage. Accounting Horizons, 6(3), 1-12.
  • Daly, J. L. (2002). Pricing for Profitability: Activity-Based Pricing for Competitive Advantage. New York: John Wiley & Sons, Inc.
  • Datar, S. ve Gupta, M. (1994). Aggregation, Specification and Measurement Errors in Product Costing. The Accounting Review, 69(4), 567-591.
  • Fennema, M. G., Rich, J. S. ve Krumwiede, K. (2005). Asymmetric Effects of Activity-Based Costing System Cost Reallocation. Advances in Accounting Behavioral Research, 8, 167-187.
  • Geri, N. ve Ronen, B. (2005). Relevance Lost: The Rise and Fall of Activity-Based Costing. Human Systems Management, 24(2), 133-144.
  • Gervais, M., Levant, Y. ve Ducrocq, C. (2010). Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study. Journal of Applied Management Accounting Research, 8(2), 1-20.
  • Gianetti, R., Venneri, C., Vitali, C. ve Miolo, P. (2011). Time-Driven Activity-Based Costing and Capacity Cost Management: The Case of a Service Firm. Cost Management, 25(4), 6-16.
  • Gunasekaran, A. ve Sarhadi, M. (1998). Implementation of Activity-Based Costing in Manufacturing. International Journal of Production Economics, 56-57(1), 231-242.
  • Gupta, M. ve Galloway, K. (2003). Activity-Based Costing / Management and Its Implications for Operations Management. Technovation, 23(2), 131-138.
  • Hoozee, S., Vermeire, L. ve Bruggeman, W. (2009). A Risk Analysis Approach for Time Equation-Based Costing. Working Paper. Universiteit Gent, Faculteit Economie en Bedrijfskunde, No. 556. Erişim adresi: https://www.econbiz.de/Record/a-risk-analysis-approach-for-time-equation-based-costing-hooz%C3%A9e-sophie/10003815629
  • Hoozee, S. ve Bruggeman, W. (2010). Identifying Operational Improvements during the Design Process of a Time-Driven ABC System: The Role of Collective Worker Participation and Leadership Style. Management Accounting Research, 21(3), 185-198.
  • Hughes, S. B. ve Gjerde, K. A. P. (2003). Do Different Cost Systems Make a Difference?. Management Accounting Quarterly, 5(1), 22-30.Hutchinson, R. (2007). Linking Manufacturing Strategy to Product Cost: Toward Time-Based Accounting. Management Accounting Quarterly, 9(1), 31-42.
  • Jones, T. C. ve Dugdale, D. (2002). The ABC Bandwagon and the Juggernaut of Modernity. Accounting, Organizations and Society, 27(1/2), 121-163.
  • Kaplan, R. S. (1984). Yesterday’s Accounting Undermines Production. Harvard Business Review, 62(4), 95-101.
  • Kaplan, R. S. (1988). One Cost System Isn't Enough. Harvard Business Review, 66(1), 61-66.
  • Kaplan, R. S. ve Anderson, S. R. (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Boston: Harvard Business School Press.
  • Kinney, M. R. ve Raiborn, C. A. (2011). Cost Accounting: Foundations and Evolutions, Ohio: Cengage Learning.
  • Koşan, L. (2007). Maliyet Hesaplamasında Yeni Bir Yaklaşım: Sürece Dayalı Faaliyet Tabanlı Maliyet Sistemi. Mali Çözüm, 84, 155-168.
  • Krumwiede, K. R. (1998). The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors. Journal of Management Accounting Research. 10(1), 239-277.
  • Kuchta, D. ve Troska, M. (2007). Activity-Based Costing and Customer Profitability. Cost Management, 21(3), 18-25.
  • Malmi, T. (1997). Towards Explaining Activity-Based Costing Failure: Accounting and Control in a Decentralized Organization. Management Accounting Research, 8(4), 459-480.
  • Max, M. (2007). Leveraging Process Documentation for Time-Driven Activity Based Costing. Journal of Performance Management, 20(3), 16-28.
  • McGowan, A. S. ve Klammer, T. P. (1997). Satisfaction with Activity-Based Cost Management Implementation. Journal of Management Accounting Research, 9, 217-237.
  • Ness, J. A. ve Cucuzza, C.G. (1995). Tapping the Full Potential of ABC. Harvard Business Review, 73(4), 130-138.
  • Tatikonda, L. U. (2003). Critical Issues to Address Before You Embark on an ABC Journey. National Public Accountant, 27(3), 5-8.
  • Tse, M. S. C. ve Gong, M. Z. (2009). Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Models. Journal of Applied Management Accounting Research, 7(2), 41-54.
  • Yılmaz, R. (2008). Creating the Profit Focused Organization Using Time-Driven Activity Based Costing. EABR & TLC Conferences Proceedings 23-26 Haziran 2008, Salzburg, Avusturya.
  • Yükçü, S., Karakelleoğlu, İ. ve Altun, C. (2012). Faaliyete Dayalı Maliyet Sisteminin Kâr Maksimizasyonu Açısından Fiyatlandırma Kararlarında Kullanılması. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 26(3-4), 1-14.
  • Zimmerman, J. L. (2011). Accounting for Decision Making and Control, New York: McGraw-Hill.
There are 37 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

R. Şebnem Yaşar

Publication Date July 4, 2018
Published in Issue Year 2018 17. UIK Special Issue

Cite

APA Yaşar, R. Ş. (2018). ETKİLİLİK VE UYGULANABİLİRLİK YÖNÜNDEN MALİYETLEME SİSTEMLERİNİN KARŞILAŞTIRILMASI. Uluslararası İktisadi Ve İdari İncelemeler Dergisi697-716. https://doi.org/10.18092/ulikidince.431841

Cited By

Maliyet Yöntemlerinin Değerlendirilmesi ve Seçimi
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
https://doi.org/10.25287/ohuiibf.574537

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Address: Karadeniz Technical University Department of Economics Room Number 213  

61080 Trabzon / Turkey

e-mail : uiiidergisi@gmail.com