VERİMLİLİK VE RANDIMAN KAVRAMLARININ DİĞER KAVRAMLARDAN FARKI VE VERİMLİLİĞİN MALİYET MUHASEBESİ İLE OLAN İLİŞKİSİ

Özet

The terms productivity, profitability and efficiency are commonly confused one to another. Nevertheless, productivity plays a play-maker role in tlıe lowest input-highest output game in this paper, it is aimed to determine productivity from the view angle of cost accounting by giving two different cases. The importance of these two are to take the human resource as a body living not as a machine working all day long and also these cases are not fictions but true.