SavedAdd your journal

Journals / İşletme Araştırmaları Dergisi / 2018 / Cilt: 10 - Sayı: 2

Design Of Costing System In Service Operations

Hizmet İşletmelerinde Maliyetleme Sisteminin Tasarımı

Melek AKGÜN
MERVE KIYMAZ KIVRAKLAR
Pages
454–474
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

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

The aim of this study is to synthesize the information in existing limited literature and to lead academic and practical researchers who are interested in costing in service enterprises.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The need to reach the right cost information in service businesses, which consist of numerous and different sub-sectors within themselves, has always been important.
📊
Key Findings & Data:However, nowadays, most of these types of services have to face global competition and this need has increased more.
💡
Conclusion & Impact:The aim of this study is to synthesize the information in existing limited literature and to lead academic and practical researchers who are interested in costing in service enterprises.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The need to reach the right cost information in service businesses, which consist of numerous and different sub-sectors within themselves, has always been important. However, nowadays, most of these types of services have to face global competition and this need has increased more. Despite the growing contribution of the service sector to the gross domestic product of many developed countries in the world, the academic studies on service cost is rather limited. The purpose of this study is to discuss the costing methods that should be applied as a result of an appropriate classification, with the difficulties encountered in the costing of service enterprises. The aim of this study is to synthesize the information in existing limited literature and to lead academic and practical researchers who are interested in costing in service enterprises.

Özet

Kendi içinde çok sayıda ve birbirinden farklı alt sektörlerden oluşan hizmet işletmelerinde doğru maliyet bilgisine ulaşma ihtiyacı her zaman önemli olmuştur. Ancak günümüzde bu hizmet türlerinin büyük bölümünün küresel rekabetle karşı karşıya kalmaları bu ihtiyacı daha fazla artmıştır. Hizmet sektörünün dünyadaki birçok gelişmiş ülkenin gayri safi yurtiçi hasılasına olan artan katkısına rağmen, hizmet maliyeti konusunda yapılan akademik çalışmalar oldukça kısıtlıdır. Çalışmada hizmet işletmelerinde maliyetlemenin doğasında olan zorluklar ortaya konularak, uygun bir sınıflama ile hizmet işletmelerinde kullanılması gereken maliyetleme yöntemlerinin neler olabileceği ortaya çıkarılmıştır. Bu çalışma ile mevcut sınırlı literatürdeki bilginin sentezlenerek hizmet işletmelerinde maliyetleme konusunda ilgi duyan akademik ve uygulamaya dönük araştırmacılara yol göstermesi hedeflenmektedir.

🔖

Cite This Article

AKGÜN, M., KIVRAKLAR, M. K. (2018). Design Of Costing System In Service Operations. İşletme Araştırmaları Dergisi, Cilt: 10 - Sayı: 2, 454–474. https://ajindex.com/articles/268914

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (10)

  1. Bamber L. S., Hughes II K. E., (2001), Activity-Based Costing in the Service Sector, Issues in Accounting Education, Vol. 16, No. 3 August. Barfield, R. K., Jesse T.; Raiborn, Cecily A.; Kinney, Michael R., (1994). Cost Accounting- Traditions and Innovations, 4th. Edition Brignall, T. J., Fitzgerald, R., Johnson, R. And Silvestro, R. (1991), “Product costing in service organizations”, Management Accounting Research, 2(4): pp. 227-248.
  2. Bruhn M, Georgi D. (2006), Services Marketing: Managing the Service Value Chain, Financial Times/Prentice Hall. Chea, A. C., (2011), Activity-Based Costing System in the Service Sector: A Strategic Approach for Enhancing Managerial Decision Making and Competitiveness, International Journal of Business and Management Vol. 6, No. 11. Clark, J.M. (1923), Studies into Economics of Overhead Costs, The University of Chicago Press,
  3. Chicago, ILL. Cooper, R., and Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review,, May-June, 130-137.
  4. Cugini, A., Pilonato S., (2013), Pricing and Costing in Professional Service Firms, Proceedings of Global Business Research Conference 7-8 November 2013,
  5. Kathmandu, Nepal, ISBN: 978-1-922069-35-1.
  6. Davis, J.P., Eisenhardt, K.M. and Bingham, C.B. (2007), Developing theory through simulation methods, Academy of Management Review, 32(2), 480-499.
  7. Dearden, J. (1978), “Cost accounting comes to the service industries”, Harvard Business. Drury, C. and Tayles, M. (2005), Explicating the design of overhead absorption procedures in UK organizations, The British Accounting Review, 37(1): pp. 47- 84. Friedl, G., Hammer, C., Pedell, B. and Kupper, H. U. (2009), “How do German companies run their accounting systems?”, Management Accounting Quarterly, 10(2): pp. 38-52.
  8. Hilton W. H. and Platt, D. E., (2014). Cost Accounting. McGraw-Hill Education. Higgins, P., Roy P. L., Tierney K., (1996), Manufacturing Planning and Control Beyond MRP II,Chapman & Hall, First Edition,
  9. London. Kaplinsky, R. and Morris, M. (2002). Institute of Development Studies: A handbook for value chain research. Available at https://www.ids.ac.uk/ids/global/pdfs/VchNov01.pdf
  10. Kinney, M. and Raiborn, C. (2008). Cost Accounting: Foundations and Evolutions Cengage Learning Lanen, W. N., Anderson, S. W. and Maher, M. W. (2008). Fundamentals of cost accounting. New York: McGraw-Hill/Irwin. Langfield K. S., Thorne H., (2006), Management Accounting: Information for Creating and Managing Value, 4/e, IGSM. Lovelock, C.