YÖNETİM AÇISINDAN MUHASEBEDE GELİŞEN YENİ TEKNİK ve YAKLAŞIMLAR

Özet

Advanced manufacturing technologies have changed manufacturing cost-behavior patterns. At the same time, international competition has become more vigorous. For this environment, it has been considered that corporate management accmınting systems are inadequate. The purpose of this paper is to summarize the new techniques and approaches developed in tlıe management accounting systems, in order to meet tlıe requirements of today’s environment.