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Journals / Dumlupınar Üniversitesi Sosyal Bilimler Dergisi / 2026 / Sayı: 30

FAALİYETE DAYALI MALİYETLEME UYGULAMASINI GELİŞTİRİCİ YAKLAŞIMLAR

Mehmet Sinan Bozok
Pages
103–106
Publication Date
2015-06-20
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Our study will be resulted with our opinions and suggestions

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In this study after showing the insufficiencies of traditional Activity Based Costing (ABC), advanced approaches for activity based costing applications was explained.
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Key Findings & Data:Explained subjects under the name of advanced approaches are activity based costing with using relative profits and time driven activity based costing.
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Conclusion & Impact:Our study will be resulted with our opinions and suggestions
🔬Design:Makale
📍Scope:Comprehensive Sample
⚙️Variables:Göreceli Karlara Dayalı Faaliyete Dayalı Maliyetleme · Activity Based Costing With Using Relative Profits

Abstract

In this study after showing the insufficiencies of traditional Activity Based Costing (ABC), advanced approaches for activity based costing applications was explained. Explained subjects under the name of advanced approaches are activity based costing with using relative profits and time driven activity based costing. Our study will be resulted with our opinions and suggestions

Özet

Bu çalışmada geleneksel Faaliyete Dayalı Maliyetleme (FDM) nin yetersizlikleri ortaya konularak FDM uygulamasını geliştirici yaklaşımlar ele alınıp açıklanmıştır. Söz konusu geliştirici yaklaşımlar adı altında ele alınıp incelenen konular ise; Göreceli Karlara dayalı ve Zamana Dayalı FDM yaklaşımlarıdır. Çalışmamız görüş ve önerilerle neticelendirilmektedir

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Cite This Article

Bozok, M. S. (2015). FAALİYETE DAYALI MALİYETLEME UYGULAMASINI GELİŞTİRİCİ YAKLAŞIMLAR. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, Sayı: 30, 103–106. https://ajindex.com/articles/1387626

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References (4)

  1. HAMBURG, C. (2004) “Using Relative Profits as an Alternative to activity – based costing” Int. J. Production Economics, February 2004, s.387-397
  2. KAPLAN R. S. ve ANDERSON, S. R. (2007) “The Innovation of Time Driven Activity Based Costing”, Cost Management, March/April, 2007 s. 5 – 15
  3. LAMBİNO C. (2007) “Time Driven Activity – Based Costing” Government Finance Reims August 2007, s. 74 - 75
  4. YOLALAN R. (1993), İşletmeler Arası Göreceli Etkinlik Ölçümü, Ankara,1993, MPM Ya.No.483.