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Journals / Business and Economics Research Journal / 2018 / Cilt: 9 - Sayı: 4

Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs

ENGİN MERİÇ
MUSTAFA GERŞİL
Pages
961–978
DOI
—
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AI Summary & Key Takeaways

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

Finally, the findings were interpreted and the suggestions were made.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In this study budget and cost calculations, which can be applied by producer Small and Medium-sized Enterprises (SME), have been emphasized to contribute producer SME’s having longer lifespans in today’s conditions of high competition.
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Key Findings & Data:Nowadays when we act on the fact that the budget and cost calculations are inadequate in SMEs, it is intended to be a useful work that can be implemented and contribute to the achievement of the objectives to managers.
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Conclusion & Impact:Finally, the findings were interpreted and the suggestions were made.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Özet

In this study budget and cost calculations, which can be applied by producer Small and Medium-sized Enterprises (SME), have been emphasized to contribute producer SME’s having longer lifespans in today’s conditions of high competition. Nowadays when we act on the fact that the budget and cost calculations are inadequate in SMEs, it is intended to be a useful work that can be implemented and contribute to the achievement of the objectives to managers. In the studies carried out, it is overemphasized on the interrelated studies of budget, product based costs and production targets (productivity). In product-based cost calculations, the most up-todate approach in the distribution of manufacturing overhead costs was made using the Time-Driven Activity Based Costing (TDABC) method. In consequence of the application study, the idle capacity was determined and the productivity results were obtained with the improvement studies. Finally, the findings were interpreted and the suggestions were made.

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Cite This Article

MERİÇ, E., GERŞİL, M. (2018). Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs. Business and Economics Research Journal, Cilt: 9 - Sayı: 4, 961–978. https://ajindex.com/articles/150165

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References (13)

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