AI Summary & Key Takeaways
AI InsightWithin the scope of the research, it is concluded that if the companies that focus on the activity-based cost system, which is considered to be very effective in activities, are successful in value management, they will increase their efficiency in the quality and improvements they will achieve.
📌 3 Key Takeaways
Abstract
Traditional costing system is inadequate in distributing general costs to product costs and taking into account the “value” factor. Despite this, it is very well known by the enterprises and preferred for its ease of application. Although this system has met the needs of businesses operating in competitive areas where sellers dominated the markets in the past, today’s conditions have now changed. In today’s conditions where globalization and competition are deepening, the dominance of sellers in the market is limited and the cost competitions have increased considerably. At this point, businesses need more cost effective information and want to gain an advantage over their competitors. One of the cost systems that will meet these needs is the Activity Based Cost (FTM) system. Because only with a correct and modern costing system, businesses can get rid of costs that do not add value or minimize these costs. The source of the costs that do not add value; are the activities that affect the emergence of these costs and these activities add extra cost to the products. Because an activity that does not add value does not matter to either the business or its customers. In order to reduce the activities that do not add value to the quality or performance of the product produced by the enterprise, the process and activity analysis should be done very well in the costing stages. It is quite curious how the activity-based cost system plays a role in reducing activities that do not add value by focusing on the right activities and to minimize product costs. In this article, it is aimed to shed light on the activity-based cost system, which has emerged as a result of the insufficiency of traditional costing in calculations arising from reasons such as complexity in production structures and diversification of activities, and to examine the effect and importance of the system in reducing valueadded activities. Within the scope of the research, it is concluded that if the companies that focus on the activity-based cost system, which is considered to be very effective in activities, are successful in value management, they will increase their efficiency in the quality and improvements they will achieve.
Özet
Küreselleşme ve rekabetin derinleştiği günümüz şartlarında, işletmelerin faaliyetlerini sürdürebilmesi ve ürünlerinin talep edilebilmesi, değer katmayan faaliyetleri azaltılarak maliyetlerinin minimalize edilmesi ile doğru orantılıdır. Zira değer katmayan bir faaliyetin ne işletme ne de müşteriler için bir önemi bulunmamaktadır. İşletmenin ürettiği ürünlere ekstra maliyet yükleyip ürünün kalitesine ya da performansına bir etkisi olmayan değer katmayan maliyetlere ve yine işletmelerin karlılıklarını artırabilmesi için bu değer katmayan maliyetlerin azaltılmasında Faaliyet Tabanlı Maliyetleme (FTM) sisteminin önemli bir rolünün olduğu düşünülmektedir. Bu makalede son dönemlerde geleneksel maliyetlemenin, üretim yapılarında ki karmaşıklık ve üretim araçlarının çeşitlenmesi gibi nedenlerden doğan hesaplamalar konusunda yetersiz kalması sonucu ortaya çıkan Faaliyet Tabanlı Maliyetleme (FTM) sistemine ışık tutulması ve sistemin değer katmayan faaliyetlerin azaltılmasında etkisi ve öneminin incelenmesi amaçlanmıştır.