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Journals / Dumlupınar Üniversitesi Sosyal Bilimler Dergisi / 2011 / Cilt: 0 - Sayı: 30

Advanced approaaches for activity based costing applications

Faaliyete dayalı maliyetleme uygulamasını geliştirici yaklaşımlar

Mehmet Sinan BOZOK
Pages
103–106
Publication Date
2022-10-11
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.
📊
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:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

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. (2022). Advanced approaaches for activity based costing applications. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, Cilt: 0 - Sayı: 30, 103–106. https://ajindex.com/articles/493316

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References (2)

  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 LAMBİNO C. (2007) “Time Driven Activity – Based Costing” Government Finance Reims August 2007, s. 74 - 75 YOLALAN R. (1993), İşletmeler Arası Göreceli Etkinlik Ölçümü, Ankara,1993, MPM Ya.No.483.