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Dergiler / Journal of Research in Business / 2020 / Cilt: 5 - Sayı: 2

IMPLEMENTATION OF ACTIVITY-BASED COSTING AND ACTIVITY-BASED VARIANCE ANALYSIS IN FOOD INDUSTRY

Zeliha KALDIRIM
Yusuf KALDIRIM
Sayfa
174–192
Yayın Tarihi
2020-12-29
DOI
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Activity-based variance analysis results revealed that variances on activity and product level.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Activity based costing assings overheads to products with convenient drivers and makes costs of products visible on activities level.
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Temel Bulgular & Veri:Activity based variance analysis approaches reveals variances on product and activity level.
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Sonuç & Katkı:Activity-based variance analysis results revealed that variances on activity and product level.
🔬Tür:Araştırma Makalesi
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Activity Based Costing · Activity Based Variance Analysis · Cost Management

Abstract

Activity based costing assings overheads to products with convenient drivers and makes costs of products visible on activities level. Activity based variance analysis approaches reveals variances on product and activity level. Activity Based Costing and Activitiy based variance analysis are tools methods for continuous improvement and cost management. Study aims to apply activity-based costing and activity-based variance analysis in food industry. First stage covers observation and data collection period. Implementation preiod starts with activity-based budgeting process. Than, overheads assigned to products following activity-based costing steps than using activity-based variance analysis approaches variances are calculated. Activity-based costing implementation results provided evidence that overheads consist important part of food costs. Activity-based variance analysis results revealed that variances on activity and product level.

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Bu Makaleye Atıf Yap

KALDIRIM, Z., KALDIRIM, Y. (2020). IMPLEMENTATION OF ACTIVITY-BASED COSTING AND ACTIVITY-BASED VARIANCE ANALYSIS IN FOOD INDUSTRY. Journal of Research in Business, Cilt: 5 - Sayı: 2, 174–192. https://ajindex.com/articles/778477

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Kaynakça (18)

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